Academy Driving School reported the following amounts in its financial statements: Calculate EPS and ROE for year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Shelby Corporation was organized in January to operate an air-conditioning sales and service business. The charter issued by the state authorized the following capital stock: During January and February, the following stock transactions were completed: Collected $324,000 cash and issued 18,000 shares of common stock. Issued 14,000 shares of preferred stock at $28 per share; collected in cash. Net income for the year was $48,000; cash dividends declared and paid at year-end were $10,000. Prepare the stockholders' equity section of the balance sheet at December 31