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 Credit Debit $ 21,850 14,000 5,100 2,600 42,800 $ 16, 200 14,000 6,000 34,000 2,050 114,550 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-store equipment Accounts payable Common stock Retained earnings Dividends Sales Sales discounts Sales returns and allowances Cost of goods sold Depreciation expense-Store equipment Sales salaries expense office salaries expense Insurance expense Rent expense-Selling space Rent expense-office space Store supplies expense Advertising expense Totals 2000 2,150 38,000 15,900 15,900 6,500 6,500 9,400 5 184.750 $184,750 Additional Information a. Store supplies still available at fiscal year-end amount to $2,350, b. Expired insurance, an administrative expense, is $1,550 for the fiscal year c. Depreciation expense on store equipment, a selling expense, is $1675 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,200 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 toot ratio Gross margin ratio 0 36 1 1 11