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. a. Store supplies still avallable at fiscal year-end amount to $1 , 850 . b. Expired insurance, an administrative expense, is $1 , 700 for the fiscal year. c. Depreciation expense on store equipment, a selling expense, is $1 , 625 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10 , 800 of inventory is still available at fiscal vear-end. 4. Compute the current ratio, acid-test ratio, and gross margin ratio as of January 31 . (Round your answers to 2 decimal places.)