Item$5$

$20$

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SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $$400,700$ in $2023$ and $$328,900$ in $2022.$

Equity and Liabilities $20232022$

Share capital$$common $(121,500$ shares issued$)$ $ $1,377,000$ $ $1,377,000$

Retained earnings $($Note $1)382,200308,500$

Accrued liabilities $8,8005,900$

Notes payable $($current$)81,20057,300$

Accounts payable $67,000163,200$

Total equity and liabilities $ $1,916,200$ $ $1,911,900$

Note $1$: Cash dividends were paid at the rate of $$1$ per share in $2022$ and $$2$ per share in $2023.$

Required:

$1.$ Calculate the return on common share equity for $2022$ and $2023.($Assume total equity was $$1,484,000$ at December $31,2021.)($Round your answers to $1$ decimal place.$)$

$2.$ Calculate the book value per shares for $2022$ and $2023.($Round your answers to $2$ decimal places.$)$