The following information for a limited company at 31 December 2021 is available.
Retained earnings at 1 January 2021 were $\$ 82000$. An interim dividend of $\$ 45000$ was paid on 1 May 2021.
What was the return on capital employed for the year ended 31 December 2021?
1 )
6.83%
2 )
7.06%
3 )
14.31%
15.88%
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