You are given the following information for Smashville, Inc.

Cost of goods sold:	$254,000
Investment income:	$3,000
Net sales:	$379,000
Operating expense:	$84,000
Interest expense:	$7,400
Dividends:	$17,000
Tax rate:	21	%

Current liabilities:	$28,000
Cash:	$21,000
Long-term debt:	$8,000
Other assets:	$38,000
Fixed assets:	$169,000
Other liabilities:	$5,000
Investments:	$14,000
Operating assets:	$41,000

Calculate the gross margin, the operating margin, return on assets, and return on equity. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)