During 2014, the company was funded wholly by equity and reserves, with a total of $1000000$. Its return on capital employed stood at $28\%$. On 1 January 2015, the company issued a $10\%$ debenture worth $300000$. Over 2015, profit from operations rose by $20\%$. No dividends were paid out. What was the return on capital employed for 2015?
- A$19.1\%$
- B$20.9\%$
- C$23.4\%$
- D$25.8\%$