SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $389,050 in 2020 and $342,650 in 2019. Equity and Liabilities Share capital-common (135,000 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable 2020 2019 $1,350,000 $1,350,000 394,070 283,000 9,430 6,010 76,600 62,630 62,940 175,450 Total equity and liabilities $1,892,730 $1,877,400 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 $1,499,000 at December 31, 2018.) (Round your answers to 1 decimal place.) 2019 2020 Return on equity 23.0 %