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, advertising expense. It categorizes the remaining expenses as general and administrative. NELSON COMPANY Unadjusted Trial Balance January 31 Debit Credit Cash $ 3,900 Merchandise inventory 14,000 Store supplies 5,700 Prepaid insurance 2,200 Store equipment 42,900 Accumulated depreciation Store equipment $ 16,150 Accounts payable 12,000 3. Nelson, Capital 16,000 1. Nelson, Withdrawals 2,200 Sales 116,350 Sales discounts 2,000 Sales returns and allowances 2,200 Cost of goods sold 38,000 Depreciation expense-Store equipment Sales salaries expense 14,350 Office salaries expense 14,350 Insurance expense Rent expense-Selling space 8,500 Rent expense-Office space 8,500 Store supplies expense Advertising expense 9,500 Totals $160, 500 $160,500 e e Additional Information: a. Store supplies still available at fiscal year-end amount to $1,950. b. Expired insurance, an administrative expense, for the fiscal year is $1,750 c. Depreciation expense on store equipment, a selling expense, is $1,600 for the fiscal year d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,600 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. (Round your answers to 2 decimal places.) Current ratio Acid-test ratio Gross margin ratio 1 1