I would appreciate it if you solve the transactions by explaining and explaining in detail, thank you

You are given the following data for BSK Company Inc. for 2004, 2005, and 2006 (amounts in thousands). 2006 2005 2004 $445 $402 $345 Net income Average number of common shares outstanding Average common shareholders' equity 135 $1,231 134 $964 132 $735 a. Calculate ROCE for the three years. b. Calculate basic EPS for the three years. c. Interpret your findings for both ROCE and EPS