Question 11 (10 points) Below are some summary numbers for a firm for fiscal years 2004 and 2005 (in millions of dollars). 2004 2005 Sales 12,257 12,867 Operating income (after tax) Net financial expense (after tax) Comprehensive income 858 56 802 772 98 674 Average net operating assets Average common equity 4,903 3,503 4,949 2,149 Calculate return on common equity (ROCE), return on net operating assets (RNOA), and net borrowing cost (NBC) for the two years. (a)