Cash $ 20,050 merchandise inventory 12,500 store supplies 5,700 prepaid insurance 2,500 store equipment 42,600 accumulated depreciation—store equipment $ 16,000 accounts payable 17,000 common stock 5,000 retained earnings 30,000 dividends 2,150 sales 115,300 sales discounts 1,850 sales returns and allowances 2,250 cost of goods sold 38,000 depreciation expense—store equipment 0 sales salaries expense 15,800 office salaries expense 15,800 insurance expense 0 rent expense—selling space 7,500 rent expense—office space 7,500 store supplies expense 0 advertising expense 9,100 totals $ 183,300 $ 183,300 additional information: store supplies still available at fiscal year-end amount to $2,350. expired insurance, an administrative expense, is $1,700 for the fiscal year. depreciation expense on store equipment, a selling expense, is $1,525 for the fiscal year. 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. (round your answers to 2 decimal places.)