4. 03. Bazza Books Ltd produced final alc's for 2013 as follows: Trading, Profit & Loss Appropriation a/c for year ended 31 12 2013 AQA Second TUSIN Sales Cost of sales Gross Profit Expenses Net profit Dividends Reserves 100.000 65.000 35.000 23.500 11.500 1.500 10.000 bert -78 32 Balance Sheet as at 31.12.2013 80.000 30.000 20.000 Fixed Assets Current Assets Current Liabilities Working Capital Total net Assets 10.000 90.000 Financed By : Ordinary Share Capital Reserves Long Term Loan Capital Employed 50.000 10.000 30.000 90.000 Calculate the return on capital employed. ii. Calculate the liquidity ratio