SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $392,900 in 2023 and $311,800 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (143,100 shares issued) $ 1,471,500 $ 1,471,500 Retained earnings (Note 1) 382,200 260,400 Accrued liabilities 9,100 5,600 Notes payable (current) 75,100 66,700 Accounts payable 59,500 187,700 Total equity and liabilities $ 1,997,400 $ 1,991,900 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 $1,409,100 at December 31, 2021.) (Round your answers