M11-13 Calculating and Interpreting Earnings per Share (EPS) and Return on Equity (ROE) [LO 11-5] Academy Driving School reported the following amounts in its financial statements Year 2 13,100 13,100 47,160 42,160 $ 2,400 2,400 400,000 $380,000 Year 1 Number of common shares Net income Cash dividends paid on common stock Total stockholders' equity Calculate EPS and ROE for Year 2. (Round EPS to 2 decimal places and ROE to 1 decimel place.) Year 2 EPS ROE