MASCUAT STEEL LTD. has the following Balance Sheet as on March 31, 2019 and March 31,2018. (Amount in $000) Year ended March 31 2019 2018 SOURCES OF FUNDS: Shareholders' Fund 3,500 3,200 Loan Funds 4,000 3,900 Total Sources of Funds 7,500 7,100 APPLICATIONS OF FUNDS: Fixed Assets 3,800 3,600 Cash and Bank 700 650 Debtors 1,500 1,200 Stock 3,500 4,200 Other Current Assets 1,050 1,250 Total Assets 10,550 10,900 Less: Current Liabilities (3,050) (3,800) Net Assets 7,500 7,100 The Income statement of ABC STEEL LTD. for the year that ended is as follows: (Amount in $000) Year ended March 31 2019 2018 Sales 30,000 28,000 Cost of Goods Sold 25,500 24,000 Selling, General & Administrative expenses 2,600 2,350 Interest Expenses 1,000 1,100 Tax 300 250 Required: (1) Calculate for the year 2018-19: (a) Return on Net Worth (b) ROI