The financial statements for Castile Products, Inc., are given below:

Castile Products, Inc. Balance Sheet December 31
Assets
Current assets:
Cash				$	20,000
Accounts receivable, net					180,000
Merchandise inventory					340,000
Prepaid expenses					11,000
Total current assets					551,000
Property and equipment, net					830,000
Total assets				$	1,381,000
Liabilities and Stockholders' Equity
Liabilities:
Current liabilities				$	240,000
Bonds payable, 11%					300,000
Total liabilities					540,000
Stockholders equity:
Common stock, $10 par value				$	130,000
Retained earnings					711,000
Total stockholders equity					841,000
Total liabilities and stockholders' equity				$	1,381,000

Castile Products, Inc. Income Statement For the Year Ended December 31
Sales	$	2,270,000
Cost of goods sold		1,170,000
Gross margin		1,100,000
Selling and administrative expenses		590,000
Net operating income		510,000
Interest expense		33,000
Net income before taxes		477,000
Income taxes (30%)		143,100
Net income	$	333,900

Account balances at the beginning of the year were: accounts receivable, $150,000; and inventory, $290,000. All sales were on account. Assets at the beginning of the year totaled $1,050,000, and the stockholders equity totaled $695,000.

1. Net profit margin percentage

2. Return on total assets

3. Return on equity.