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	$	27,900
Merchandise inventory		13,000
Store supplies		5,800
Prepaid insurance		2,700
Store equipment		42,700
Accumulated depreciationStore equipment				$	17,200
Accounts payable					16,000
Common stock					5,000
Retained earnings					35,000
Dividends		2,000
Sales					116,200
Sales discounts		2,100
Sales returns and allowances		2,200
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Sales salaries expense		15,100
Office salaries expense		15,100
Insurance expense		0
Rent expenseSelling space		6,500
Rent expenseOffice space		6,500
Store supplies expense		0
Advertising expense		9,800
Totals	$	189,400		$	189,400

Additional Information:

1. Store supplies still available at fiscal year-end amount to $1,700.
2. Expired insurance, an administrative expense, is $1,600 for the fiscal year.
3. Depreciation expense on store equipment, a selling expense, is $1,600 for the fiscal year.
4. 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. (Round your answers to 2 decimal places.)

1- current ratio

2-acid test ratio

3-gross margin ratio