SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $$365,700$ in $2023$ and $$363,200$ in $2022.$ Equity and Liabilities$20232022$ Share capitalcommon $(122,900$ shares issued$)$$$1,431,000$ $$1,431,000$ Retained earnings $($Note $1)402,000285,800$ Accrued liabilities $8,6005,800$ Notes payable $($current$)76,60066,700$ Accounts payable $66,400161,400$ Total equity and liabilities$$1,984,600$ $$1,950,700$ 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 $$1,648,900$ 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.$)$