You are given the following information for Smashville, Inc.

Cost of goods sold: $ 189,000

Investment income: $ 1,700

Net sales: $ 323,000

Operating expense: $ 43,000

Interest expense: $ 7,400

Dividends: $ 9,000

Tax rate: 40 %

Current liabilities: $ 14,000

Cash: $ 21,000

Long-term debt: $ 31,000

Other assets: $ 41,000

Fixed assets: $ 153,000

Other liabilities: $ 6,000

Investments: $ 37,000

Operating assets: $ 35,000

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.)