NELSON COMPANY Unadjusted Trial Balance January 31, 2017 Debit Credit Cash Merchandise inventory Store supplies Prepaid insuranc 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 $ 4,750 15,000 5,900 2,500 42,800 $ 17,700 16,000 19,000 2,250 114,650 1,950 2,000 38,000 29,000 14,000 9,200 Totals $167,350 $167,350 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 $2,150 b. Expired insurance, an administrative expense, for the fiscal year is $1,700 c. Depreciation expense on store equipment, a selling expense, is $1,550 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,200 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