SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $$365,700$ in $2023$ and $$335,800$ in $2022.$

Equity and Liabilities $20232022$

Share capital$$common $(137,700$ shares issued$)$ $ $1,417,500$ $ $1,417,500$

Retained earnings $($Note $1)417,700311,300$

Accrued liabilities $10,3006,500$

Notes payable $($current$)82,70065,500$

Accounts payable $59,500179,000$

Total equity and liabilities $ $1,987,700$ $ $1,979,800$

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 $$1,454,000$ 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.$)$