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	$	24,500
Merchandise inventory		12,000
Store supplies		5,400
Prepaid insurance		2,600
Store equipment		42,800
Accumulated depreciationStore equipment				$	17,600
Accounts payable					17,000
Common stock					4,000
Retained earnings					31,000
Dividends		2,250
Sales					114,600
Sales discounts		2,000
Sales returns and allowances		2,150
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Sales salaries expense		14,200
Office salaries expense		14,200
Insurance expense		0
Rent expenseSelling space		7,500
Rent expenseOffice space		7,500
Store supplies expense		0
Advertising expense		9,100
Totals	$	184,200		$	184,200

Additional Information:

1. Store supplies still available at fiscal year-end amount to $2,250.
2. Expired insurance, an administrative expense, is $1,750 for the fiscal year.
3. Depreciation expense on store equipment, a selling expense, is $1,675 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.

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

A. Current Ratio _______

B. Acid test ratio _____

C. Gross Margin Ratio _____