SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $400,700 in 2023 and $352,900 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (121,500 shares issued) $ 1,296,000 $ 1,296,000 Retained earnings (Note 1) 370,400 283,000 Accrued liabilities 10,400 6,300 Notes payable (current) 78,900 67,300 Accounts payable 63,900 164,900 Total equity and liabilities $ 1,819,600 $ 1,817,500 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 $1,379,100 at December 31, 2021.) (Round your answers to 1 decimal place.) 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.)