Mr. Hassan has started a restaurant on a National Highway in the name of 'Desi Dhaba' by spending Rs. 2,500,000. He invested Rs. 1,000,000 of his own and took a loan of Rs. 1,500,000 from Allied Bank, @ 6% per annum. His monthly sales revenue is Rs. 1,700,000 and cost of goods sold is Rs. 900,000. He pays monthly salary of 'Rs.300,000 to his employees. The tax rate is 25%. You are required to calculate: (a) Return on Investment and (b) Return on Equity for Mr. Hassan