d the following amounts in its financial statements: Yesar 1 11,700 25,740 20,740 3,200 3,200 Year 2 Number of common shares Net income Cash dividends paid on common stock Total stockholders' equity 11,700 $260,000 $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