SW Company provides the Equity \& Liability information below for analysis. SW Company had net income of $392,900 in 2023 and $308.400 in 2022 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 totol equity was $1.574,000 at December 31.2021 ) (Round your answers to 1 decimal ploce.)