The financial statements of Regan Ltd for 2021 include the following: ('000) Statement of Financial Position Share capital 1,000 Reserves 6,900 7% Debenture 3,150 Income statement Revenue 15,390 Gross profit 9,450 Profit before interests and tax 2,310 Profit for the year 1,733 Compute the Return on Capital Employed (ROCE) for the year. Select one: O a. 29.24% o b. 21.94% O c. 20.90% O d. 15.68%