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	$ 24,650
Merchandise inventory	13,500
Store supplies	5,400
Prepaid insurance	2,600
Store equipment	43,000
Accumulated depreciationStore equipment		$ 16,950
Accounts payable		16,000
J. Nelson, Capital		36,000
J. Nelson, Withdrawals	2,150
Sales		116,450
Sales discounts	2,000
Sales returns and allowances	2,200
Cost of goods sold	38,000
Depreciation expenseStore equipment	0
Sales salaries expense	13,350
Office salaries expense	13,350
Insurance expense	0
Rent expenseSelling space	8,000
Rent expenseOffice space	8,000
Store supplies expense	0
Advertising expense	9,200
Totals	$ 185,400	$ 185,400

Store supplies still available at fiscal year-end amount to $2,600.

Expired insurance, an administrative expense, is $1,600 for the fiscal year.

Depreciation expense on store equipment, a selling expense, is $1,575 for the fiscal year.

To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $11,000 of inventory is still available at fiscal year-end.

. Compute the current ratio, acid-test ratio, and gross margin ratio as of January 31. (Round your answers to 2 decimal places.)

Current ratio		:1
Acid-test ratio		:1
Gross margin ratio		:1