You are given the following information for Smashville, Inc.

Cost of goods sold:	$	169,000
Investment income:	$	1,300
Net sales:	$	282,000
Operating expense:	$	44,000
Interest expense:	$	7,400
Dividends:	$	5,000
Tax rate:		30	%

Current liabilities:	$	22,000
Cash:	$	21,000
Long-term debt:	$	92,000
Other assets:	$	37,000
Fixed assets:	$	120,000
Other liabilities:	$	6,000
Investments:	$	33,000
Operating assets:	$	64,000

Calculate the gross margin, the operating margin, return on assets, and return on equity.