SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $$404,600$ in $2023$ and $$315,200$ in $2022.$

Equity and Liabilities $20232022$

Share capital$$common $(144,500$ shares issued$)$ $ $1,215,000$ $ $1,215,000$

Retained earnings $($Note $1)394,100260,400$

Accrued liabilities $10,3005,600$

Notes payable $($current$)84,30068,600$

Accounts payable $60,800191,200$

Total equity and liabilities $ $1,764,500$ $ $1,740,800$

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 $$1,529,000$ 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 places.$)$