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 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 onswers to 1 decimal ploce.) 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.)