SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $396,800 in 2023 and $366,600 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (141,800 shares issued) $ 1,323,000 $ 1,323,000 Retained earnings (Note 1) 358,600 302,800 Accrued liabilities 8,700 5,500 Notes payable (current) 72,000 69,200 Accounts payable 65,100 171,900 Total equity and liabilities $ 1,827,400 $ 1,872,400 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 $1,603,900 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.)