The following figures are given for G Limited for the year ended 31 December 2019: share capital $275\,000$, long-term bank loan $180\,000$, current liabilities $120\,000$, profit from operations $244\,000$, bank loan interest $34\,000$, retained earnings including profit for the year $400\,000$. What was the return on capital employed?
- A$21.54\%$
- B$24.56\%$
- C$25.03\%$
- D$28.54\%$