Required information

[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 Unadjusted Trial Balance January 31, 2017
	Debit			Credit
Cash	$	49,450
Merchandise inventory		12,500
Store supplies		5,400
Prepaid insurance		2,600
Store equipment		42,900
Accumulated depreciationStore equipment				$	17,650
Accounts payable					16,000
J. Nelson, Capital					19,000
J. Nelson, Withdrawals		2,250
Sales					154,900
Sales discounts		1,900
Sales returns and allowances		2,150
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Salaries expense		28,300
Insurance expense		0
Rent expense		13,000
Store supplies expense		0
Advertising expense		9,100
Totals	$	207,550		$	207,550

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:

1. Store supplies still available at fiscal year-end amount to $2,150.
2. Expired insurance, an administrative expense, for the fiscal year is $1,400.
3. Depreciation expense on store equipment, a selling expense, is $1,650 for the fiscal year.
4. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,800 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.)