CloudNet Solutions' trial balance as of 31 December 2021 includes the following:

Account	Debit (£)	Credit (£)
Cash	60,000
Accounts Receivable	80,000
Inventory	45,000
Property, Plant, and Equipment	250,000
Accounts Payable		70,000
Long-term Debt		120,000
Common Stock		180,000
Retained Earnings		65,000

Requirements:

1. Assemble a trial balance for CloudNet Solutions as of 31 December 2021.
2. Using the trial balance, prepare a comprehensive income statement for the year ended 31 December 2021.

Calculate the Return on Equity (ROE) and discuss its implications for the company's financial strategy.