bafs 問題

The following information relates to Island Company for the year ended 31 December 20X6:

$
Accounts payable 5 000
Accounts receivable 6 000
Bank loan (repayable in December 20X7) 11 500
Capital as at 31 December 20X5 36 200
Capital as at 31 December 20X6 44 200
Cash 1 000
Drawings of goods by the owner 6 400
Ending inventories 12 500
Introduction of capital during 20X6 20 000
Mortgage loan (repayable in 20Y1) 60 000
Net profit for the year 15 600
Plant and machinery 80 000

Return on capital employed for 20X6 應該點計？