SW Company provides the Equity \& Llability information below for analysis. SW Company had net income of $404,600 in 2023 and $315,200 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 retum on common share equity for 2022 and 2023 (Assume total equity was $1,529,000 at December 31, 2021) (Round your onswers to 1 decimal place.) 2. Calculate the book value per shares for 2022 and 2023 (Round your onswers to 2 decimol ploces.)