Academy Driving School reported the following amount in its financial statements:

	2013			2012
Number of common shares		12,600			12,600
Net income	$	39,060		$	34,060
Cash dividends paid on common stock	$	2,900		$	2,900
Total stockholders' equity	$	350,000		$	330,000

1.	Calculate 2013 EPS and ROE.