Academy Driving School reported the following amounts in its financial statements: Year 1 Year 2 Number of common shares 12,900 12,900 Net income $ 43,860 $ 38,860 Cash dividends paid on common stock $ 2,600 $ 2,600 Total stockholders' equity $ 380,000 $ 360,000 Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE %