SW Company provides the Equity \& Liability information below for analysis. SW Company had net income of $400,700 in 2023 and $335,800 in 2022 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 $1,439,000 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 ploces.)