SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $392,900 in 2023 and $308,400 in 2022. Equity and Liabilities Share capital-common (131,000 shares issued) Retained earnings (Note 1) Accrued liabilities. Notes payable (current) Accounts payable Total equity and liabilities Return on equity 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 $1,574,000 at December 31, 2021.) (Round your answers to 1 decimal place.) 2022 2023 2023 2022 $1,242,000 $1,242,000 370,400 10,300 80,400 56,400 %1 260,400 6,400 67,300 189,500 $1,759,500 $1,765,600