SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $400,700 in 2023 and $335,800 in 2022. Equity and Liabilities Share capital-common (136,400 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 2023 2022 $1,242,000 $1,242,000 417,700 300,000 9,100 6,100 76,600 66,700 63,300 $1,808,700 $1,797,300 182,500 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 $1,439,000 at December 31, 2021) (Round your answers to 1 decimal place.) 2022 2023 Return on equity 25.0 % 32.0% 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.) 2022 2023 Book value per share $ 10.54 $ 13.27