SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $354,000 in 2023 and $322,100 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (122,900 shares issued) $ 1,471,500 $ 1,471,500 Retained earnings (Note 1) 394,100 311,300 Accrued liabilities 9,500 6,600 Notes payable (current) 78,900 62,900 Accounts payable 68,300 159,700 Total equity and liabilities $ 2,022,300 $ 2,012,000 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 $1,559,000 at December 31, 2021.) (Round your answers