妄谈ROE/PE制胜的，先告诉这道投资入门题的答案好了，否则别再吹了。

TanJun Enterprises has an equity multiplier of 2.6 times, total assets of $2,312,000, a ROE of 14.8 percent, and a total assets turnover of 2.8 times. Calculate the firm’s sales and ROA.