SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $385,200 in 2023 and $339,200 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (139,100 shares issued) $ 1,242,000 $ 1,242,000 Retained earnings (Note 1) 390,100 254,700 Accrued liabilities 10,100 5,700 Notes payable (current) 76,600 58,500 Accounts payable 65,800 157,900 Total equity and liabilities $ 1,784,600 $ 1,718,800 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 $1,648,900 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.)