Using the income statement and balance sheet provided below, calculate the return on capital in 2013?

Cash Flow from Operations

Net earnings $1,500,000

Depreciation $45,000

Decrease in accounts receivable $15,000

Increase in taxes payable $2,000

Less decrease in accounts payable ($25,000)

Net Cash from Operations ($15,000)

Cash Flow from Investing $1,522,000

Equipment ($400,000)

Cash Flow from Financing

Notes Payable ($15,000)

Cash Flow 2013 $1,137,000