Which of the following calculations is correct if sales are $75,000, operating profit after tax is $4,000, the tax rate is 30%, there are no 'other comprehensive income' items, net operating assets (NOA) are $40,000, shareholders' equity (S/E) is $15,000, and the net borrowing cost after tax (NBC) is 5%? O 1. RNOA = 0.267 2. Financial leverage (FLEV) = 2.667 O 3. Asset turnover (ATO) = 5.000 O 4. ROCE = 0.183