S&J Plumbing, Incorporated's income statement

S&J Plumbing, Incorporated's income statement shows a net profit before tax of $468 and net sales of $7,482 for 2010. Total assets are at $3,244. The balance sheet lists the company’s equity for fiscal year ending 2010 as $1,746.

Calculate the following ratios for this company:

• Return on sales ratio (net profit margin)
• Return on assets (ROA)
• Return on equity (ROE)

Write a 2-3 page paper about the efficiency of S&J Plumbing, Inc.

Provide reference in APA format inside the body as well as in the reference page.