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	$ 22,450
Merchandise inventory	14,000
Store supplies	5,800
Prepaid insurance	2,200
Store equipment	42,700
Accumulated depreciationStore equipment		$ 17,350
Accounts payable		15,000
Common stock		5,000
Retained earnings		29,000
Dividends	2,250
Sales		116,550
Sales discounts	1,950
Sales returns and allowances	2,150
Cost of goods sold	38,000
Depreciation expenseStore equipment	0
Sales salaries expense	12,550
Office salaries expense	12,550
Insurance expense	0
Rent expenseSelling space	8,500
Rent expenseOffice space	8,500
Store supplies expense	0
Advertising expense	9,300
Totals	$ 182,900	$ 182,900

Additional Information:

1. Store supplies still available at fiscal year-end amount to $1,950.
2. Expired insurance, an administrative expense, is $1,350 for the fiscal year.
3. Depreciation expense on store equipment, a selling expense, is $1,500 for the fiscal year.
4. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,800 of inventory is still available at fiscal year-end.

Compute the current ratio, acid-test ratio, and gross margin ratio as of January 31. (Round your answers to 2 decimal places.)