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

	Year 1	Year 2
Number of common shares		12,700			12,700
Net income	$	40,640		$	35,640
Cash dividends paid on common stock	$	2,800		$	2,800
Total stockholders' equity	$	360,000		$	340,000

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