Puan Nurul Izzah, the Chief Financial Officer of Megatron Bank is evaluating Teo Guan Lee Corporation Berhad (TGL), for loan approval. You have been hired to help her diagnose and made recommendations on the loan. TGL started as a small enterprise dealing in general merchandise and it has evolved into a group comprising of several companies in manufacturing, distributing, and retailing branded apparels in major departmental stores throughout Malaysia. Refer to the financial statements of TGL in Exhibit 1.0 (in page 7 to 11), you are required to answer the following questions. . Determine the Return on Net Operating Assets (RNOA) and Return on Common Shareholders' Equity (ROCE) for the years 2022 and 2021. Note: Given that total assets are operating assets and total current liabilities are operating liabilities. (8 Marks) Puan Nurul Izzah, the Chief Financial Officer of Megatron Bank is evaluating Teo Guan Lee Corporation Berhad (TGL), for loan approval. You have been hired to help her diagnose and made recommendations on the loan. TGL started as a small enterprise dealing in general merchandise and it has evolved into a group comprising of several companies in manufacturing, distributing, and retailing branded apparels in major departmental stores throughout Malaysia. Refer to the financial statements of TGL in Exhibit 1.0 (in page 7 to 11), you are required to answer the following questions. . Determine the Return on Net Operating Assets (RNOA) and Return on Common Shareholders' Equity (ROCE) for the years 2022 and 2021. Note: Given that total assets are operating assets and total current liabilities are operating liabilities. (8 Marks)