help me with both questions please. thank you so much

11. Colin is a senior employee within the finance department of a publicly listed company and a member of ICAEW. Colin's friend from university is trying to secure employment and has asked Colin to give him a fictitious job reference to assist his search. If Colin were to do this, which one of ICAEW's fundamental ethical principles would he breach? A. Objectivity B. Integrity C. Confidentiality D. Professional behaviour The financial year end for Pergola Itd is 31 December. On 31 December 20x8 Pergola disposed of a non current asset with a book value of 150 000 for net proceeds after sales cos of 200,000 Immediately prior to the sale Pergolas's ........... net asset were 3,000,000 and the company had achieved a Return On investment (ROI) 20x8 if 18% Calculate Pergolas (ROI) for 20x8 after ...... making the disposal A 17 7% B 19.3% C 20.3% D 20.7%