Academy Driving School reported the following amounts in its financial statements: Number of common shares Net income Cash dividends paid on common stock Year 1 12,000 $ 30,000 $ 3,500 Year 2 12,000 $25,000 $ 3,500 Total stockholders' equity $290,000 $ 270,000 Calculate EPS and ROE for year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE %