Academy Driving School reported the following amounts in its financial statements: Year 1 Year 2 Number of common shares Net income 13,000 $ 13,000 45,500 $ 40,500 Cash dividends paid on common stock $ 2,500 $ 2,500 $ $ 390,000 370,000 Total stockholders' equity Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) EPS ROE Year 2 %