Selected data taken from the 2006 financial statements of trading card company Topps Company, Inc. are as follows (in millions).

2006

Net sales for 2006 ............$326.7

Current liabilities, February 25, 2006 ....41.1

Current liabilities, March 3, 2007 ..........62.4

Net cash provided by operating activities ...10.4

Total liabilities, February 25, 2006 .......65.2

Total liabilities, March 3, 2007 .......73.2

Capital expenditures .............3.7

Cash dividends ...............6.2

Compute these ratios at March 3, 2007:

(a) Current cash debt coverage ratio

(b) Cash debt coverage ratio, and

(c) Free cash flow. Provide a brief interpretation of your results.