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	$ 15,600
Merchandise inventory	13,500
Store supplies	5,300
Prepaid insurance	2,200
Store equipment	42,900
Accumulated depreciationStore equipment		$ 16,550
Accounts payable		15,000
Common stock		4,000
Retained earnings		26,000
Dividends	2,000
Sales		114,600
Sales discounts	1,800
Sales returns and allowances	2,250
Cost of goods sold	38,000
Depreciation expenseStore equipment	0
Sales salaries expense	14,000
Office salaries expense	14,000
Insurance expense	0
Rent expenseSelling space	7,500
Rent expenseOffice space	7,500
Store supplies expense	0
Advertising expense	9,600
Totals	$ 176,150	$ 176,150

Additional Information:

1. Store supplies still available at fiscal year-end amount to $2,000.
2. Expired insurance, an administrative expense, is $1,450 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 $10,200 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.

Note: Round your answers to 2 decimal places.