b. The summarised reformulated items (E) for Morrisons plo for financial years 2020 and 2021 are given below: 2021 2020 (millions) E (millions) Operating assets 4983.67 5295.65 Operating liabilities 841.90 916.63 Financial assets 25.05 5.65 3047.97 3102.98 Financial liabilities Common Shareholders' Equity (CSE) 1099.45 1301.10 7202.14 5720.08 Revenues 755.62 255.15 Operating Income 113.46 85.46 Net Financial Expense 642.16 169.70 Comprehensive income Required: i. Calculate the Return on Common Equity (ROCE) for 2021 and 2020, using the first level ratio decomposition approach, and discuss your result ii. Calculate the Return on Net Operating Assets (RNOA) for 2021 and 2020, using the second level ratio decomposition approach, and discuss your result Total s