You are given the following information for Smashville, Inc.

Cost of goods sold:	$200,000
Investment income:	$2,700
Net sales:	$333,000
Operating expense:	$47,000
Interest expense:	$7,400
Dividends:	$16,000
Tax rate:	21	%

Current liabilities:	$26,000
Cash:	$21,000
Long-term debt:	$21,000
Other assets:	$43,000
Fixed assets:	$159,000
Other liabilities:	$5,000
Investments:	$47,000
Operating assets:	$39,000

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

Gross margin		%
Operating margin		%
Return on assets		%
Return on equity		%