Academy Driving School reported the following amounts in its financial statements: Year 2 11,800 27,140 22,140 $ 3,300 3,300 Year 1 11,800 Number of common shares Net income cash dividends paid on common stock Total stockholders' equity $270,000 $250,000 Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE