SW Company provides the Equity \& Liability information below for analysis. SW Company had net income of $357,900 in 2023 and $315.200 in 2022 Note 1: Cash dividends were paid at the rate of $1 per share in 2022 and 52 per shate in 2023 Required: 1. Calculate the return on common share equity for 2022 and 2023. (Assume total equiry was \$1.529.000 at December 31.2021) (Round your answers to 1 decimal ploce.)