You are given the following information for Smashville, Incorporated.

Cost of goods sold: $ $174,000$

Investment income: $ $1,400$

Net sales: $ $379,000$

Operating expense: $ $86,000$

Interest expense: $ $7,400$

Dividends: $ $8,000$

Tax rate: $21\%$

Current liabilities: $ $21,000$

Cash: $ $21,000$

Long$-$term debt: $ $46,000$

Other assets: $ $38,000$

Fixed assets: $ $130,000$

Other liabilities: $ $3,000$

Investments: $ $34,000$

Operating assets: $ $64,000$

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

Note: Do not round intermediate calculations. Enter your answers as a percent rounded to $2$ decimal places.