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

Year 1Year 2Number of common shares12,50012,500Net income$ 37,500$ 32,500Cash dividends paid on common stock$ 4,000$ 4,000Total stockholders' equity$ 340,000$ 320,000

Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.)