SW Company provides the Equity \& Liability information below for analysis. SW Company had net income of \$365,700 in 2023 and $339,200 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 total equity was $1,484,000 at December 31, 2021.) (Round your answers to 1 decimal place.) Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.)