June 201 – Section B – Question 2

Hi all,
I have some problem with calculating ROCE and net assest turnover after (ii) adjusting profit from sale of the division. I deducted $1million from retaining earning when I calculated the capital employed. But my answer is not correct when comparing with ACCA answer. In the answer of ACCA, there is not detail explaination.
I hope some one could explain to me.
Thank you so much

Because it is a long question so I add the link to question and answer right here.
If there is any inconvenient with this, please tell me. I will edit my post.
https://www.acowtancy.com/exams/acca-fr/paper-question/jun-2015-genuine-q2ab#title