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:	21	%

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. (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)