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

	Year 1	Year 2
Number of common shares		13,400			13,400
Net income	$	52,260		$	47,260
Cash dividends paid on common stock	$	2,100		$	2,100
Total stockholders' equity	$	430,000		$	410,000

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