calculation of capital employed

Average capital employed = (Opening capital emploted  + Closing Capital employed) / 2

                                          = Opening capital employed + (Current year profit after Tax) X 50%

                                          = Closing capital employed  - (Current year profit after Tax) X 50%

Current year profit = Changes in reserves and surplus

Average capital employed cannot be calculated in the absensce of details about profits for the current year. Since current year profits has not been given in the question, Goodwill has been calculated on the basis of closing capital employed