The statement of financial position of KY Limited at 31 December 2019 shows the following. Non-current assets GH 1,350,000; current assets GH 140,000; ordinary share capital GH 900,000; general reserve GH 150,000; 10% debentures GH 200,000; current liabilities GH 90,000; retained earnings GH 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% C. 5.7% D. 5.91%