(iii) calculate the return on capital employed for both 2004 and 2007

(iii) calculate the return on capital employed for both 2004 and 2007 Year ended 31 May 2004 Year ended 31 May 2007 Cost of goods sold Current assets Current liabilities Expenses Fixed assets Loan capital Non-operating income Retained profit (from balance sheet) Sales revenue Share capital (millions) 2160 869 1567 574 1160 432 17 2519 13 (millions) 1789 1061 405 719 360 156 2203 153