Consider the following financial information about a number of commercial banks: bn Indicator Assets Liabilities Equity capital Interest income Interest expense Other income Operational costs Profit after tax A 23.9 21.39 2.51 0.46 0.20 0.19 0.35 0.07 B 15.4 13.48 1.93 0.30 0.07 0.02 0.15 0.07 Bank C 29.2 26.95 2.25 0.59 0.18 0.2 0.42 0.13 D 11.3 10.64 0.66 0.20 0.08 0.05 0.13 0.04 E 7.8 6.63 1.17 0.16 0.05 0.03 0.09 0.04 Calculate the return on assets (ROA), return on equity (ROE) and cost efficiency for each of the banks. Which of the banks is more efficient