Answer:
See below
Explanation:
a. 
2014 $2,747.2 Million 
2013 $2,765.4 Million 
2014 Average $2,756.3 Million 
Working 
2014 4,008.0 - 1,260.8 = $2,747.2
2013 4,008.0 - 1,242.6 = $2,765.4
b. 
2014 $54.14
2013 $55.21
c. 
Account title 
Preferred stock A/c Dr. $40.0
Additional paid in capital A/c Dr. $2,128.4
 To Treasury stock A/c Cr. $2,168.4
d.
Net earnings attributable to P and G shareholders
$10,956
Shareholder's equity attributable to P and G shareholders $64,035
ROCE
($10,956 / $64,035) × 100
17.1%