SW Company provides the Equity 8 Liablity information below for analysis. SW Company had ner income of 5357.900 in 2023 and $315,200 in 2022 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 $1,529,000 at December 31,2021 ) (Round your onswers to 1 decimal plece.)