You are given the following information for Smashville, Inc.

Cost of goods sold: $ $164,000$

Investment income: $ $1,200$

Net sales: $ $318,000$

Operating expense: $ $71,000$

Interest expense: $ $7,400$

Dividends: $ $3,200$

Tax rate: $35\%$

Current liabilities: $ $42,000$

Cash: $ $21,000$

Long$-$term debt: $ $102,000$

Other assets: $ $36,000$

Fixed assets: $ $150,000$

Other liabilities: $ $11,000$

Investments: $ $32,000$

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.$)$