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 13,100 $ 47,160 $ 2,400 $400,000 Year 2 13,100 $ 42,160 $ 2,400 $380,000 Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE