\(\begin{array}{c|c} \text{Net profit} & 60,000 \\ \hline \text{Total assets} & 520,000 \\ \hline \text{Current liabilities} & 150,000 \\ \hline \text{Curre...

To calculate the returns on capital employed, we need to divide the net profit by the total capital employed, which is the total assets minus the current liabilities. Total capital employed = Total assets - Current liabilities Total capital employed = Le 520,000 - Le 150,000 = Le 370,000 Returns on capital employed = (Net profit / Total capital employed) x 100% Returns on capital employed = (Le 60,000 / Le 370,000) x 100% ≈ 16.22% Therefore, the returns on capital employed is approximately 16.2%. Answer corresponds to this value.