Academy Driving School reported the following amounts in its financial statements: Number of common shares outstanding Net income Cash dividends paid on common stock Total stockholders' equity Year 1 12,700 $ 40,640 $ 2,800 $360,000 Year 2 12,700 $ 35,640 $ 2,800 $340,000 Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE %