J. Bartley Pools Inc. reported the following in its financial statements for the quarter ended March 31, 2020. Common shares (no par value; 55,000 shares outstanding) Contributed surplus Retained earnings December March 31, 2019 31, 2020 $ 55,000 $ 55,000 32,500 32,500 22,500 22,500 Total shareholders' equity $110,000 $110,000 During the quarter ended March 31, 2020, Bartley reported Net Income of $8,250 and declared and paid cash dividends totalling $8,250. Required: 1. Calculate earnings per share (EPS) and return on equity (ROE) for the quarter ended March 31, 2020. (Round your Earnings per share answer to 2 decimal place.) Earnings per share Return on equity %