SW Company provides the Equity \& Liability information below for analysis. SW Company had net income of $400700 in 2023 and $335,800 in 2022 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 retum 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.) 2. Calculate the book value per shares for 2022 and 2023 (Round your answers to 2 decimal ploces.)