SW Company provides the Equity \& Liability Information below for analysis. SW Company had net Income of $400,700 in 2023 and $335,800 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 $1,439,000 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.)