The accounting records for ADR, Inc. reflected the following amounts at the end of August, 2013:
Cash ............. $3,500
Total Operating Expenses ....... 3,700
Accounts Payable ....... 4,500
Total Shareholders’ Equity ...... 5,200
Long-Term Notes Payable ....... 2,300
Inventory .......... 1,700
Wages Payable ........ 1,100
Cost of Goods Sold ........ $19,500
Equipment, Net ........ 6,100
Accrued Liabilities ........ 1,900
Net Sales Revenue ........ 28,000
Accounts Receivable ........ 2,900
Prepaid Rent ........... 800
Calculate the gross profit percentage and current ratio for 2013.