SW Company provides the Equity \& Llability information below for analysis. SW Company had net income of $354,000 in 2023 and $322,100 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 $1,559,000 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.)