SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $389,050 in 2020 and $342650 in 2019 Goutty and abilities Share capital-common (135,000 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 2819 $1,350,000 $1,350,000 394, 070 283,000 9,430 6,010 76,600 52,940 62 630 175, 450 $1,892,730 $1,877,400 Note 1 Cash dividends were paid at the rate of $1 per share in 2019 and $2 per share in 2020. Required: 1. Calculate the return on common share equity for 2019 and 2020. (Assume total equity was $1.499.000 at December 31, 2018.) (Round your answers to 1 decimal place.) 2019 21.01% 2020 23.01% Return on equity 2. Calculate the book value per shares for 2019 and 2020. (Round your answers to a decimal places.) 2019 2020 Se bar share