You are given the following information for Smashville, Inc.

Cost of goods sold:	$259,000
Investment income:	$3,100
Net sales:	$402,000
Operating expense:	$94,000
Interest expense:	$7,400
Dividends:	$11,000
Tax rate:	21	%

Current liabilities:	$20,000
Cash:	$21,000
Long-term debt:	$7,000
Other assets:	$39,000
Fixed assets:	$134,000
Other liabilities:	$5,000
Investments:	$15,000
Operating assets:	$26,000

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