SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $365,700 in 2023 and $363,200 in 2022.

Equity and Liabilities	2023			2022
Share capitalcommon (122,900 shares issued)	$	1,431,000		$	1,431,000
Retained earnings (Note 1)		402,000			285,800
Accrued liabilities		8,600			5,800
Notes payable (current)		76,600			66,700
Accounts payable		66,400			161,400
Total equity and liabilities	$	1,984,600		$	1,950,700

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.) (Round your answers to 1 decimal place.)