SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $400,700 in 2023 and $352.900 in 2022. Equity and Liabilities Share capital-common (121,500 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 370,400 283,000 2023 2022 $1,296,000 $1,296,000 10,400 6,300 78,900 67,300 164,900 63,900 $1,819,600 $1,817,500 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 $1.379.100 at December 31, 2021) (Round your answers to 1 decimal place.) 2022 2023 Return on equity 4 2. Calculate the book value per shares for 2022 and 2023 (Round your answers to 2 decimal places.) 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.) 2022 2023 Book value per share