What figure should I use when calculating those two ratio?

1. Profitability ratios will give Amy and Fred information about Mediaforu plc that allows them to evaluate the profitability of the business. The first ratio they examine is the return on ordinary shareholders' funds ratio (ROSF). This ratio is given below: Profit for the year (less any preference dividend) ROSF = x 100 Ordinary share capital plus reserves (equity) From the income statement for the end of December 2017, Amy and Fred know that after tax and interest expense the profit for the year 2017 is 983 million (note that 245 million for tax has been deducted from the profit for the period (1,228 million). They also learn from the statement of financial position that equity (ordinary shareholders' funds) is 11,560 million as at 31 December 2016 and 12,248 million as at 31 December 2017. Using this information, which of the following is the most appropriate solution for ROSF? A. 8.0258% B. 8.2577% O C. 4.1289% D. 8.5035% 2. Operating profit ROCE = Share capital + reserves + non-current liabilities X 100 From the statement of financial position as at 31 December, 2017, we know the sum of share capital + reserves is equal to 12,248 million and non-current liabilities are 3,248 million. From the statement of financial position as at 31 December 2016, we know the sum of share capital + reserves is equal to 11,400 million and non-current liabilities are 3,200 million. From the statement of financial position as at 31 December 2015, we know the sum of share capital + reserves is equal to 10,200 million and non-current liabilities are 2,000 million. From the income statement for 2017 we know operating profit is 1,403 million. From the income statement for 2016 we know operating profit is 3,341 million. Calculate the return on capital employed (ROCE) as at 31 December 2016 and 31 December 2017. A. 24.933%, 9.3235% B. 27.385%, 9.0539% O C. 32.755%, 11.455% D. 4.6617%, 12.466%