SW Company provides the Equlty \& Llability Information below for analysis. SW Company had net Income of $365,700 in 2023 and $339,200 in 2022. Note 1: Cash dividends were pald at the rate of \$1 per share in 2022 and \$2 per share in 2023. Requlred: 1. Calculate the return on common share equity for 2022 and 2023 . (Assume total equity was $1,484,000 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.)