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

Year $1$ Year $2$

Number of common shares $11,80011,800$

Net income $ $27,140$ $ $22,140$

Cash dividends paid on common stock $ $3,300$ $ $3,300$

Total stockholders' equity $ $270,000$ $ $250,000$

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