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

	Year 1			Year 2
Number of common shares		12,500			12,500
Net income	$	37,500		$	32,500
Cash dividends paid on common stock	$	4,000		$	4,000
Total stockholders' equity	$	340,000		$	320,000

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