SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $357,900 in 2023 and $356,400 in 2022. Equity and Liabilities Share capital-common (137,700 shares issued) Retained earnings (Note 1) Accrued liabilities Notes payable (current) Accounts payable Total equity and liabilities Return on equity 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 $1,499,000 at December 31, 2021.) (Round your answers to 1 decimal place.) 2022 Book value per share % 2022 2023 2023 2022 $1,296,000 $1,296,000 394,100 8,900 79,700 60,100 $1,838,800 % 2. Calculate the book value per shares for 2022 and 2023. (Round your answers to 2 decimal places.) 2023 288,700 5,800 66,700 175,500 $1,832,700

SW Company provides the Equity \& Llability information beiow for analysis. SW Company had net income of $357.900 in 2023 and $356.400 in 2022 Note 1: Cash dividends were paid at the rate of $1 per shate 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 $1,499,000 at December 31,2021 ) (Round your answers to 1 decimal ploce.) 2. Calculate the book value per shares for 2022 and 2023 (Round your onswers to 2 decimal places.)