SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $400,700 in 2023 and $335,800 in 2022.

Equity and Liabilities	2023		2022
Share capitalcommon (136,400 shares issued)	$	1,242,000		$	1,242,000
Retained earnings (Note 1)		417,700			300,000
Accrued liabilities		9,100			6,100
Notes payable (current)		76,600			66,700
Accounts payable		63,300			182,500
Total equity and liabilities	$	1,808,700		$	1,797,300

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 $1,439,000 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.)