SW Company provides the Equity & Liability information below for analysis, SW Company had net income of $385,200 in 2023 and $339,200 in 2022 Equity and Liabilities Share capital-common (139,100 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities 2022 2023 $1,242,000 $1,242,000 390,100 254,700 10,100 5,700 76,600 58,500 65,800 157,900 $1,784,600 $1,718,800 Note 1: Cash dividends were paid at the rate of $1 per share in 2022 and $2 per share in 2023, Required: 1. Calculate the return on common share equity for 2022 and 2023. (Assume total equity was $1,648,900 at December 31, 2021) to 1 decimal place) 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.)