SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $365,700 in 2023 and $352,900 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 Return on equity 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 $1,364,100 at December 31, 2021.) (Round your answers to 1 decimal place.) 2022 Book value per share % 2022 2023 2023 2022 $1,282,500 $1,282,500 % 2023 382,200 10,000 72,000 60,800 308,500 6,000 66,100 177, 200 $1,807,500 $1,840,300 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.)

SW Company provides the Equity \& Liability information below for analysis. SW Company had net income of $365,700 in 2023 and $352.900 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 $1,364,100 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.)