The following unadjusted trial balance is prepared at fiscal year-end for Nelson Company.

NELSON COMPANY Unadjusted Trial Balance January 31, 2015
	Debit		Credit
Cash	$	30,200
Merchandise inventory		12,500
Store supplies		5,200
Prepaid insurance		2,800
Store equipment		43,000
Accumulated depreciationStore equipment			$	17,500
Accounts payable				17,000
Common stock				19,000
Retained earnings				20,000
Dividends		2,250
Sales				116,150
Sales discounts		2,000
Sales returns and allowances		2,100
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Salaries expense		26,300
Insurance expense		0
Rent expense		16,000
Store supplies expense		0
Advertising expense		9,300
Totals	$	189,650	$	189,650

Rent expense and salaries expense are equally divided between selling activities and the general and administrative activities. Nelson Company uses a perpetual inventory system.

Additional Information:
a.	Store supplies still available at fiscal year-end amount to $1,750.
b.	Expired insurance, an administrative expense, for the fiscal year is $1,500.
c.	Depreciation expense on store equipment, a selling expense, is $1,675 for the fiscal year.
d.	To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,100 of inventory is still available at fiscal year-end.

Compute the current ratio, acid-test ratio, and gross margin ratio as of January 31, 2015. (Round your answers to 2 decimal places.)

The current ratio, acid-test, and gross margin have been hard to calculate.