Capital employed is calculated as: * **Capital Employed = Fixed Assets + Current Assets - Current Liabilities** From the image: * Fixed Assets = ₦15,000 * Current Assets = ₦12,000 * Current Liabilities = ₦12,000 - ₦7,000 = ₦5,000 Therefore, Capital Employed = ₦15,000 + ₦12,000 - ₦12,000 + ₦7,000 = ₦15,000