SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $424,100 in 2020 and $373,500 in 2019.

Equity and Liabilities	2020			2019
Share capitalcommon (141,800 shares issued)	$	1,228,500		$	1,228,500
Retained earnings (Note 1)		429,500			274,500
Accrued liabilities		8,500			6,600
Notes payable (current)		69,700			56,600
Accounts payable		60,800			171,900
Total equity and liabilities	$	1,797,000		$	1,738,100

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 $1,618,900 at December 31, 2018.) (Round your answers to 1 decimal place.)

2. Calculate the book value per shares for 2019 and 2020. (Round your answers to 2 decimal places.)