[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	$ 18,250
Merchandise inventory	14,500
Store supplies	5,500
Prepaid insurance	2,800
Store equipment	42,800
Accumulated depreciationStore equipment		$ 16,200
Accounts payable		17,000
J. Nelson, Capital		32,000
J. Nelson, Withdrawals	2,150
Sales		116,250
Sales discounts	1,950
Sales returns and allowances	2,100
Cost of goods sold	38,000
Depreciation expenseStore equipment	0
Sales salaries expense	13,700
Office salaries expense	13,700
Insurance expense	0
Rent expenseSelling space	8,000
Rent expenseOffice space	8,000
Store supplies expense	0
Advertising expense	10,000
Totals	$ 181,450	$ 181,450

Additional Information:

1. Store supplies still available at fiscal year-end amount to $2,250.
2. Expired insurance, an administrative expense, is $1,650 for the fiscal year.
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 $10,700 of inventory is still available at fiscal year-end.

Compute the current ratio, acid-test ratio, and gross margin ratio as of January 31.

Note: Round your answers to 2 decimal places.