To measure the sheet resistance of a resistive layer taking into account the parasitic series contact resistance, a test structure consisting of resistors with the same width and different lengths is provided. Measuring the resistances of the resistors with lengths L1 = 10 µm and L2 = 30 µm, the following values are obtained: R1 = 365-ohm and R2 = 1085-ohm, respectively. If the width of the resistors is 5 µm, determine the sheet resistance and the contact resistance values.