SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $357,900 in 2020 and $315,200 in 2019. Equity and Liabilities 2020 2019 Share capital-common (122,900 shares issued) $1, 215,000 $1, 215, 000 Retained earnings (Note 1) 390, 100 263, 200 Accrued liabilities 9,700 6, 100 Notes payable (current) 82, 000 58 ,500 Accounts payable 62,000 179,000 Total equity and liabilities $1, 758, 800 $1, 721, 800 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 $1,529,000 at December 31, 2018.) (Round your answers to 1 decimal place.) 2019 2020 Return on equity