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. NELSON COMPANY Unadjusted Trial Balance January 31 Debit Credit Cash Merchandise inventory $ 23,300 13,000 Store supplies 5,000 Prepaid insurance 2,400 Store equipment 42,900 Accumulated depreciation-Store equipment $ 18,100 Accounts payable 16,000 Common stock 6,000 Retained earnings 31,000 Dividends 2,250 Sales 115,900 Sales discounts 1,950 Sales returns and allowances 2,100 Cost of goods sold 38,000 Depreciation expense-Store equipment 0 Sales salaries expense 15,150 Office salaries expense 15,150 Insurance expense 0 Rent expense-Selling space 8,000 Rent expense-Office space 8,000 0 Store supplies expense Advertising expense Totals Additional Information: 9,800 $ 187,000 a. Store supplies still available at fiscal year-end amount to $2,650. b. Expired insurance, an administrative expense, is $1,400 for the fiscal year. $ 187,000 c. Depreciation expense on store equipment, a selling expense, is $1,675 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 and 4. Compute the current ratio, acid-test ratio, and gross margin ratio as of January 31. Note: Round your answers to 2 decimal places. Current ratio Acid-test ratio Gross margin ratio :1 :1 :1