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.