Academy Driving School reported the following amounts in its financial statements: Number of common shares Net income Cash dividends paid on common stock Total stockholders' equity Year 1 13,200 $ 48,840 $ 2,300 Year 2 13,200 $ 43,840 $ 2,300 $410,000 $390,000 Calculate EPS and ROE for year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE % of 10