Swimtech Pools Incorporated (SPI) reported the following in its financial statements for the quarter ended March 31, 2021. Common Stock, $1 par, 55,000 shares issued and outstanding December 31, 2020 $ 55,000 33,000 22,000 March 31, 2021 $ 55,000 33,000 22,000 Additional Paid-In Capital Retained Earnings Total Stockholders' Equity $ 110,000 $ 110,000 During the quarter ended March 31, SPI reported Net Income of $8,250 and declared and paid cash dividends totaling $8,250. Required: 1. Calculate earnings per share (EPS) and return on equity (ROE) for the quarter ended March 31. 2. Assume SPI repurchases 10,500 of its common stock at a price of $2 per share on April 1, 2021. Also assume that during the quarter ended June 30, 2021, SPI reported Net Income of $8,250 and declared and paid cash dividends totaling $8,250. Calculate earnings per share (EPS) and return on equity (ROE) for the quarter ended June 30, 2021.