W Company provides the Equity & Liability information below for analysis. SW Company had net income of $389,050 in 2020 and $342,650 in 2019. Equity and Liabilities 2020 2019

Share capitalcommon (135,000 shares issued) $ 1,350,000 $ 1,350,000

Retained earnings (Note 1) 394,070 283,000

Accrued liabilities 9,430. 6,010

Notes payable (current) 76,600. 62,940

Accounts payable 62,630. 175,450

Total equity and liabilities $ 1,892,730 $ 1,877,400

Note 1: Cash dividends were paid at the rate of $1 per share in 2019 and $2 per share in 2020. Required: 1. Calculate the return on common share equity for 2019 and 2020. (Assume total equity was $1,499,000 at December 31, 2018.) (Round your answers to 1 decimal place.)

2. Calculate the book value per shares for 2019 and 2020. (Round your answers to 2 decimal places.)