Academy Driving School reported the following amounts in its financial statements: Year 1 Year 2 Number of common shares 13,100 13,100 Net income $ 47,160 $ 42,160 Cash dividends paid on common stock $ 2,400 $ 2,400 Total stockholders' equity $ 400,000 $ 380,000 Calculate EPS and ROE for year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.)