NELSON COMPANY Unadjusted Trial Balance Danuary 31, 2017 Debit Credit Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-Store equipment Accounts payable 0. Nelson, Capital . Nelson, Withdrawals Sales Sales discounts Sales returns and allowances Cost of goods sold Depreciation expense-store equipment Salaries expense Insurance expense Rent expense Store supplies expense Advertising expense Totals $ 6,100 14,500 5,200 2,600 42,600 $ 18,300 13,000 19,000 2,100 116,250 1,950 2,100 38,000 26,400 16,000 9,000 $166,550 $166,550 Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Nelson Company uses a perpetual inventory system Additional Information: a. Store supplies still available at fiscal year-end amount to $2,800 b. Expired insurance, an administrative expense, for the fiscal year is $1,700 c. Depreciation expense on store equipment, a selling expense, is $1,675 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $11,000 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, 2017. (Round your answers to 2 decimal places.) Current ratio Acid-test ratio Gross margin ratio