SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $357,900 in 2023 and $356,400 in 2022.

Equity and Liabilities	2023		2022
Share capitalcommon (137,700 shares issued)	$	1,296,000		$	1,296,000
Retained earnings (Note 1)		394,100			288,700
Accrued liabilities		8,900			5,800
Notes payable (current)		79,700			66,700
Accounts payable		60,100			175,500
Total equity and liabilities	$	1,838,800		$	1,832,700

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 $1,499,000 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.)