Balance sheet of Nesto Company as on 31st December, 2020 is given below: (4 Marks)

Assets	Amount (OMR)	Liabilities	Amount (OMR)
Cash	140,000	Bank Overdraft	78,000
Accounts Receivable	150,000	Accounts Payable	82,000
Inventory	80,000	Outstanding expenses	60,000
Prepaid expenses	50,000	9% Debentures	180,000
Bills Receivable	90,000	Share Capital	280,000
Fixed Assets	320,000	Retained earnings	150,000
Total	830,000	Total	830,000

Net Profit before Interest and tax was OMR 180,000. Interest paid on Debentures was

OMR 16,200 and Tax rate is 20%.

Required: Calculate

(i) Return on Capital Employed and

(ii) Return on Equity from the above information: