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

Year $1$ Year $2$

Number of common shares $12,80012,800$

Net income $ $42,240$ $ $37,240$

Cash dividends paid on common stock $ $2,700$ $ $2,700$

Total stockholders' equity $ $370,000$ $ $350,000$

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