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: 30 % , 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