SW Company provides the Equity & Liability Information below for analysis. SW Company had net income of $354,000 in 2020 and $322,100 in 2019. Equity and Liabilities Share capital-common (122,900 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 2020 2019 $1,471,500 $1,471,500 394,100 311,300 9,500 6,600 78,900 62,900 68,300 $2,022,300 $2,012,000 159,700 Note 1: Cash dividends were paid at the rate of $1 per share in 2019 and $2 per share in 2020. Required: 1. Calculate the return on common share equity for 2019 and 2020. (Assume total equity was $1,559,000 at December 31, 2018.) (Round your answers to 1 decimal place.) 2019 2020 Return on equity 2. Calculate the book value per shares for 2019 and 2020. (Round your answers to 2 decimal places.) 2019 2020 Book value per share