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 11,700 $ 25,740 $ 3,200 $260,000 Year 2 11,700 $ 20,740 $ 3,200 $ 240,000 Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimal place.) Year 2 EPS ROE %