SW Company provides the Equity & Liability Information below for analysis. SW Company had net Income of $408.500 in 2020 and $335.800 In 2019. Equity and Liabilities Share capital-common (132,300 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 2020 2019 $1,255, see $1.255.500 425,600 285.888 10,200 6.600 72,800 62,300 58,200 186,000 $1,822,380 $1,796,280 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 $1.424.100 at December 31, 2016.) (Round your answers to 1 decimal place.) 2019 2020 Return on equity 2. Calculate the book value per shares for 2019 and 2020. (Round your answers to 2 decimal places.) 2019 2020 Book value per share