妄談ROE/PE製勝的，先告訴這道投資入門題的答案好了，否則別再吹了。

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.