How do I calculate ROIC from this balance sheet and income statement for 2014 and 2015? I know that 2014 is -4.2%. I just cant figure out how to get that.

Balance SheetsTABLE IC 4.1 2013 $ 7282 632,160 57,600 351,200 $ 85,632 Accounts recelvable 1,716480 $2.680,112 1,197,160 51,124,000 491,000 Total curent assets $1,926,802 Gross fixed assets Net fued assets Total assets iablities and Equity Accounts payable s 436.800 s 524160 s 145,600 Notes payable $ 481,600 $1,650,568 723432 $1,144800 Total curent liabilities Long-term debt Common stock Retained earnings 1,721,176 Total equity Total labilities and equity Note: E indicates estimated. The 2015 data are forecasts Income Statements TABLE IC 4.2 2015E 2013 $7,035,600 Cost of goods sold Other expenses Total operating costs excluding depreciation and s 609,608 S 492,648 $ 422.640 S 13988 S 130.948) s 266,960 $ 209.328 s 190,428 S 146,500 Interest expense Taxes (40%) Net income $ 1014 0220 7809 $ 1217 0.880 $ 0220 6.638 s 8so S 1.602) Book value per share $ 4926 s 225 Shares outstanding Tax rate Lease payments Sinking fund payments Note E indicates estimated. The 2015 data are forecasts The firm had sufficient taxable income in 2012 and 2013 to obtain its full tax refund in 2014