2. SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $365,700 in 2020 and $363,200 in 2019. (20 marks) Equity and Liabilities 2020 2019 Share capital-common (122,900 shares issued)$1,431,000 $1,431,000 Retained earnings (Note 1) 402,000 285,800 Accrued liabilities 8,600 5,800 Notes payable (current) 76,600 66,700 Accounts payable 66,400 161,400 Total equity and liabilities $1,984,600 $1,950,700 Note 1: Cash dividends were paid at the rate of $1 per share in 2019 and $2 per share in 2020. Required: 1. Calculate the return on common share equity for 2019 and 2020. (Assume total equity was $1,648,900 at December 31, 2018.) 2. Calculate the book value per shares for 2019 and 2020