$20221,323,000$ $$1,323,000$$$297,2006,60069,200179,000417,7009,10073,50056,400$$$1,875,00011$:$31$ences$$1,879,7002023$Share capital$-$common $(144,500$ shares issued$)$ Retained earnings $($Note $1)$Accrued liabilitiesEquity and LiabilitiesNotes payable $($current$)$ Accounts payableTotal equity and liabilitiesNote $1$: Cash dividends were paid at the rate of $$1$ per share in $2022$ and $$2$ per share in $2023\mathrm{.}1.$ Calculate the return on common share equity for $2022$ and $2023.($Assume total equity was $$1,514,000$ at December $31,2021.)(2023$Round your answers to $1$ decimal place.$)202211\mathrm{.}5\%$Return on equity$2.$ Calculate the book value per shares for $2022$ and $2023.($Round your answers to $2$ decimal places.$)20222023$Book value per shareRequired: