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[The following information applies to the questions displayed below.] The following unadjusted trial balance is prepared at fiscal 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 COMPANY Unadjusted Trial Balance January 31
	Debit			Credit
Cash	$	18,400
Merchandise inventory		12,500
Store supplies		5,700
Prepaid insurance		2,600
Store equipment		42,800
Accumulated depreciationStore equipment				$	17,200
Accounts payable					13,000
Common stock					4,000
Retained earnings					29,000
Dividends		2,200
Sales					115,950
Sales discounts		1,900
Sales returns and allowances		2,150
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Sales salaries expense		15,950
Office salaries expense		15,950
Insurance expense		0
Rent expenseSelling space		6,000
Rent expenseOffice space		6,000
Store supplies expense		0
Advertising expense		9,000
Totals	$	179,150		$	179,150

Additional Information:

1. Store supplies still available at fiscal year-end amount to $2,850.
2. Expired insurance, an administrative expense, is $1,800 for the fiscal year.
3. Depreciation expense on store equipment, a selling expense, is $1,625 for the fiscal year.
4. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,500 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:

Gross Margin Ration: