rint SW Company provides the Equity & Liability Information below for analysis. SW Company had net income of $408,500 in 2023 and $335,800 in 2022. Equity and Liabilities Share capital-common (132,300 shares issued) Retained earnings (Note 1) Accrued liabilities. Notes payable (current) Accounts payable Total equity and liabilities 2023 2022 $1,255,500 $1,255,500 425,600 10,200 72,800 58,200 285,800 6,600 62,300 186,000 $1,822,300 $1,796, 200 Note 1: Cash dividends were paid at the rate of $1 per share in 2022 and $2 per share in 2023.calculate the book value per share for 2022 and 2023