The statement of financial position of KY Limited at 31 December 2019 shows the following. Non-current assets GHC 1,350,000; current assets GH 140,000; ordinary share capital GHC 900,000; general reserve GHC 150,000; 10% debentures GH 200,000; current liabilities GH 90,000; retained earnings GHC 150,000 The profit from operations for the year was GH 65 000 and the finance costs were GH 20 000. What is the return on capital employed for 2019? A. 3.21% B. 4.64% Amanse Golf Club sells refreshments to its members. Suppliers for refreshments were owed GH 250 on 1 January and GH 400 on 31 December. Payments to suppliers during the year were GHC7200. The inventory at the end of the year was GHC 100 less than the inventory at the start of the year. What was the cost of sales of refreshments? c. GH 7,300 O A. GH 7,050 B. GH 7,150 OC. GH 7,450