A company’s financial statements gave the following figures: current liabilities $15\,000$; non-current liabilities $40\,000$; ordinary shares $120\,000$; general reserve $10\,000$; retained earnings $46\,000$; interest paid $11\,000$. Profit for the year was $23\,000$. Calculate the return on capital employed.
- A$10.65\%$
- B$13.07\%$
- C$15.74\%$
- D$19.32\%$