could you help me with this question please

"TAL Ltd. of the former world champion of sprint Ms. Eda T. Light grewa lot in the first year For the second year she wants to implement a value based management concept with RoCE etc, and a ratio system. This ratio system should also be centered around the strategy, be Inked to operational decision making, be customer oriented too, and besides operational KPIs it should have one financial top KPI that reflects value creation a) Which ratio system that fulfill her requirements do you know? What are the main elements? 3 points For her as the 100% owner of the business a 30% return rate seems appropriate. Besides her family's investment of 500.000 of equity she has taken bank loans worth of 1.500.000 . The interest for the bank loan is 5% That's how the budgeted balance sheet looks like for this year. 000 Team 5.000 200 000 AN 000 A. She wants to plan her value creation for 2020, but in a simpidied way. The 12 stv MacBook Air SO F F PS TE + 3# % 5 & 6 4 W E R T Y English (en) - TA 1.300 20 She wants to plan her value creation for 2020, but in a simplified way. The EBIT budgeted is 500.000 and the WACC applied is 9% (Erounded up from 4,8% +3,8) b) Why is it a good approximation for the Capital Employed to average year's start and end numbers? 2 point c) Please compute the Capital Employed simplified = based on year END numbers. 2 points Show your calculation steps! d) What is the Roce for the year 2020? 2 points .) What is the meaning of "spread? How small/ibig is the spread in this case, and how much value is actually being created in 2020? 4 points A- B 2 12 atvy MacBook A a 90 F2 HP F2 F4 F5