Academy Driving School reported the following amount in its financial statements

Academy Driving School reported the following amount in its financial statements: 2013 2012Number of common shares 11500.00 11500.00Net Income $ 23000.00 $ 18000.00Cash Dividends paid on common stock $ 3000.00 $ 3000.00Total Stockholders equity $240000.00 $220000.00Calculate 2013 EPS and ROE. Another driving school in the same city reported a higher net income ($45000) in 2013 yet its EPS and ROE ratios were lower than those for the Academy Driving School. Explain how this apparent inconsistency could occur.