The 2024 income statement for Circuit TV and Appliance teported net sales of $290,000 and net income of $70,000. Average total assets for 2024 was $1,000,000. Shareholders' equity at the beginning of the year was $600,000, and $30,000 was paid to shareholders as dividends. There were no other shareholders' equity transactions that occurred during the year. Calculate the profit margin on sales, return on assets, and return on equity for 2024