How do I calculate the acid-test ratio? The answer is not 0.99 or 1.0?

Required information {The foiiowing information applies to the questions displayed beiomj The following unadjusted trial balance is prepared at scal year-end for Nelson Company. Nelson company uses a perpetual inventory system. It categorizes the following accounts as selling expenses: Depreciation ExpenseStore Equipment. Sales Salaries Expense, Rent ExpenseSelling Space. Store Supplies Expense, and Advertising Expense. It categorizes the remaining expenses as general and administrative. NELSON coupes! Unadjusted Trial Balance January 31 Debit Credit Cash 5 11,950 Merchandise inventory 14,000 Store supplies 5,400 Prepaid insurance 2,300 Store equipment 42,700 Accumulated depreciationStore equipment S 16,300 Accounts payable 15,000 Common stock 3,000 Retained earnings 27,000 Dividends 2,050 Sales 115,200 Sales discounts 1,950 Sales returns and allowances 2,150 Cost of goods sold 33,000 Depreciation expenseStore equipment 0 Sales salaries expense 14,300 Office salaries expense 14,300 Insurance expense 0 Rent expenseSelling space 9,000 Rent expenseOffice space 9,000 Store supplies expense 0 Advertising expense 9,400 Totals $1?6,500 $1?6,500 Additional Information: a. Store supplies still available at fiscal year-end amount to $3.000. b. Expired insurance. an administrative expense. is $1,750 for the scal year. c. Depreciation expense on store equipment. a selling expense. is $1.550for the fiscal year. d. To estimate shrinkage. a physical count of ending merchandise inventory is ta ken. It shows $105400 of inventory is still available at fiscal year-end. 4. Compute the current ratio. acid-test ratio. and gross margin ratio as of January 31. {Round your answers to 2 decimal places.) Current ratio Acid-test ratio :1 Gross margin ratio :1