Selected data taken from a recent year’s financial statements of trading card company Topps Company, Inc. are as follows (in millions).

Net sales ...................$326.7

Current liabilities, beginning of year .........41.1

Current liabilities, end of year ............62.4

Net cash provided by operating activities .......10.4

Total liabilities, beginning of year .........65.2

Total liabilities, end of year .............73.2

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

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

Compute these ratios:

(a) Current cash debt coverage ratio,

(b) Cash debt coverage ratio, and

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