Department Store Construction Manufacture Capital 3,750,000,000 5,200,000,000 7,500,000,000 Investment 1,000,000,000 1,500,000,000 3,500,000,000 Sales revenue 2,500,000,000 7,500,000,000 100,000,000,000 Profit before tax 999,000,000 1,250,000,000 45,000,000,000 Tax rate 35% 349,650,000 437,500,000 15,750,000,000 Net Profit 649,350,000 812,500,000 29,250,000,000 * It is assumed that the rate of return this year is 21% and the cost of capital is 12.5% a. Calculating Return on Investment, Residual Income and Economic Value Added for each Division and analyze the result! (20 points)