i am doing the line graph from this information so what should cell B 1 be -Formula: ROCE = (Net Operating Profit After Taxes (NOPAT) / Capital Employed) x 100 For 2023: NOPAT = -1,317.5 million Capital Employed = 4,484.5 million ROCE = (-1,317.5 / 4,484.5) x 100 = -29.38% For 2022: NOPAT = 349.2 million Capital Employed = 7,106.2 million ROCE = (349.2 / 7,106.2) x 100 = 4.91% The significant decrease from 4.91% in 2022 to -29.38% in 2023 indicates a substantial reduction in the efficiency with which Hasbro is using its capital to generate profits, aligning with the principles outlined by Wahlen, Baginski, & Bradshaw (2023) regarding the critical nature of ROCE in evaluating a company's financial performance