SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $$354,000$ in $2023$ and $$322,100$ in $2022.$

Equity and Liabilities $20232022$

Share capital$$common $(122,900$ shares issued$)$ $ $1,471,500$ $ $1,471,500$

Retained earnings $($Note $1)394,100311,300$

Accrued liabilities $9,5006,600$

Notes payable $($current$)78,90062,900$

Accounts payable $68,300159,700$

Total equity and liabilities $ $2,022,300$ $ $2,012,000$

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 $$1,559,000$ 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.$)$