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 Expense$-$Store Equipment, Sales Salaries Expense, Rent Expense$-$Selling Space, Store Supplies Expense, and Advertising Expense. It categorizes the remaining expenses as general and administrative.

$\backslash$table$[[\backslash$table$[[$NELSON COMPANY$],[$Unadjusted Trial Balance$],[$January $31]]],[,$Debit,Credit$],[$Cash$,$$$22,400,],[$Merchandise inventory,$13,500,],[$Store supplies,$6,000,],[$Prepaid insurance,$2,400,],[$Store equipment,$42,800,],[$Accumulated depreciation$-$Store equipment,,$$16,750],[$Accounts payable,,$14,000],[$Common stock,,$5,000],[$Retained earnings,,$29,000,200],[$Dividends$,2,200,],[$Sales$,,115,450],[$Sales discounts,$1,950,],[$Sales returns and allowances,$2,150,],[$Cost of goods sold,$38,000,],[$Depreciation expense$-$Store equipment,$0,],[\backslash$table$[[$Sales salaries expense$],[$les$]],12,900,],[$office salaries expense,$12,900,],[$Insurance expense,$0,],[$Rent expense$-$Selling space,$6,500,],[$Rent expense$-0$ffice space,$6,500,],[$Store supplies expense,$0,],[$Advertising expense,$10,000,],[$Totals$,$$$180,200,$$$180,206]]$

Additional Information:

a$.$ Store supplies still available at fiscal year$-$end amount to $$2,950.$

b$.$ Expired insurance, an administrative expense, is $$1,800$ for the fiscal year.

c$.$ Depreciation expense on store equipment, a selling expense, is $$1,625$ for the fiscal year.

d$.$ To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $$10,100$ of inventory is still available at fiscal year$-$end.

$4.$ Compute the current ratio, acid$-$test ratio, and gross margin ratio as of January $31.$

Note: Round your answers to $2$ decimal places.

$\begin{array}{cc}\text{C}\text{u}\text{r}\text{r}\text{e}\text{n}\text{t}\text{r}\text{a}\text{t}\text{i}\text{o}& ?\\ \text{A}\text{c}\text{i}\text{d}-\text{t}\text{e}\text{s}\text{t}\text{r}\text{a}\text{t}\text{i}\text{o}& 1\\ \text{G}\text{r}\text{o}\text{s}\text{s}\text{m}\text{a}\text{r}\text{g}\text{i}\text{n}\text{r}\text{a}\text{t}\text{i}\text{o}& \text{:}1\end{array}$