1. WA Bank: Balance Sheet accounts Profit & Loss items

   as at Dec 31st 2020 for the year ending Dec 31 2020

   Cash (on hand)	$8m		Interest Expense	$3m
   Current Liabilities	$60m		Tax @ 30%	$0.6m
   Short-term retail loans	$60m		Operating Profit after Tax	$1.4m
   Non-current Liabilities	$23m		Interest Revenue	$7m
   Long-term commercial loans	$20m		Overheads	$2m
   Fixed Assets	$2m		Operating Profit before Tax	$2m
   Ordinary Shares	$3m
   Retained Profits	$4m

   What is WA Banks return on equity?

   		20.00
   		17.25
   		11.20
   		9.72