SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $424,100 in 2023 and $373,500 in 2022. Equity and Liabilities Share capital-common (141,800 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 2023 $1,228,500 $1,228,500 2022 429,500 8,500 274,500 6,600 69,700 56,600 60,800 171,900 $1,797,000 $1,738,100 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 $1,618,900 at December 31, 2021.) (Round your answers to 1 decimal place.) 2022 2023 Return on equity % % 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.) 2022 2023 Book value per share