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