The financial statements of a company give the information below. profit from operations: $125\,000$; profit for the year: $116\,000$; shareholders’ equity: $423\,000$; long-term loan: $80\,000$; current liabilities: $45\,000$. Calculate the return on capital employed.
- A21.17%
- B22.81%
- C23.06%
- D24.85%