Cullumber Inc. had the following balance sheet at December 31, 2019. CULLUMBER INC. BALANCE SHEET DECEMBER 31, 2019 Cash $ 23,940 Accounts payable $ 33,940 Accounts receivable 25,140 Bonds payable 44,940 Investments 32.000 Common stock 103,940 Plant assets (net) 84,940 Retained earnings 27.140 Land 43,940 $ 209,960 $ 209,960 During 2020, the following occurred. 1. Cullumber liquidated its available-for-sale debt investment portfolio at a loss of $ 8,940. 2. A tract of land was purchased for $ 41,940. 3. An additional $30,000 in common stock was issued at par. 4. Dividends totaling $ 13,940 were declared and paid to stockholders. 5. Net income for 2020 was $ 38,940, including $ 15,940 in depreciation expense. 6. Land was purchased through the issuance of $33,940 in additional bonds. 7. At December 31, 2020, Cash was $ 74,140, Accounts Receivable was $ 45,940, and Accounts Payable was $ 43,940. Compute Cullumber's free cash flow and current cash debt coverage for 2020