What is the Return on Capital Employed for this company? INCOME STATEMENT Particulars Amount Income 248,320 Fee Revenue 248,320 Expenses Cost of Sales: 127,710 Wages and Salaries 89,400 Electricity Expense 17,010 Supplies Expense 21,300 Gross Profit: 120,610 Operating Expenses: 70,110 Depreciation Expense - Bowling Equipment 20,100 Depreciation Expense - Building 9,630 Insurance Expense 17,040 Interest Expense 14,510 Council Rates Expense 8,830 Operating Profit: 94,740 Profit: 50,500 BALANCE SHEET Particulars Amount Assets Current Assets: 53,820 Cash at Bank 8,660 Accounts Receivable 19,360 Accrued Revenue 7,860 Supplies 11,070 Prepaid Insurance 6,870 Non Current Assets: 491,710 Bowling Equipment 230,790 Accumulated Depreciation - Bowling Equipment -85,290 Building 400,990 Accumulated Depreciation - Building -54,780 Total Assets: 545,530 Liabilities Current Liabilities: 80,350 Accounts Payable 58,650 Interest Payable 7,100 Wages and Salaries Payable 3,620 Unearned Fees Revenue 10,980 Non Current Liabilities: 233,700 Loan from XYZ Bank Ltd 233,700 Total Liabilities: 314,050 Equity B. Awls Capital 270,980 Profit for the year 50,500 Withdrawals -90,000 Total Equity: 231,480