SW Company provides the Equity \& Llability information below for analysis. SW Company had net income of $350,100 in 2023 and $325.500 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 $1,514,000 at December 31, 2021) (Round your answers to 1 decimal place.) 2. Catculate the book value per shates for 2022 and 2023. (Round your answers to 2 decimal places.)