You are given the following information for Smashville, Inc.

Cost of goods sold:	$214,000
Investment income:	$2,200
Net sales:	$328,000
Operating expense:	$45,000
Interest expense:	$7,400
Dividends:	$8,000
Tax rate:	21	%

Current liabilities:	$16,000
Cash:	$21,000
Long-term debt:	$26,000
Other assets:	$38,000
Fixed assets:	$156,000
Other liabilities:	$5,000
Investments:	$42,000
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.)