Capilax PLC's financial statements for the year ending March 31, 2021 reported the following balances. The corporate tax rate was 25%. What was the return on capital employed? SELECT ONLY ONE 21.7% Account Amount Sales $35,400 Cost of sales $26,300 Operating expenses $2,300 Non-current assets $21,000 Current assets $5,600 Current liabilities $4,680 Term loan $14,300 23.3% 31% 41.5%