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	$	26,750
Merchandise inventory		13,500
Store supplies		5,900
Prepaid insurance		2,800
Store equipment		42,700
Accumulated depreciationStore equipment				$	17,450
Accounts payable					14,000
Common stock					5,000
Retained earnings					31,000
Dividends		2,150
Sales					115,900
Sales discounts		2,050
Sales returns and allowances		2,100
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Sales salaries expense		12,500
Office salaries expense		12,500
Insurance expense		0
Rent expenseSelling space		6,500
Rent expenseOffice space		6,500
Store supplies expense		0
Advertising expense		9,400
Totals	$	183,350		$	183,350

Additional Information:

1. Store supplies still available at fiscal year-end amount to $2,850.
2. Expired insurance, an administrative expense, is $1,600 for the fiscal year.
3. Depreciation expense on store equipment, a selling expense, is $1,525 for the fiscal year.
4. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,000 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		:1
Acid-test ratio		:1
Gross margin ratio		:1