Information for two companies in the same industry, Ria Corporation and Les Corporation, is presented here:

	Ria Corporation	Les Corporation
Cash provided by operating activities	$200,000	$200,000
Average current liabilities	50,000	100,000
Average total liabilities	200,000	250,000
Capital expenditures	20,000	35,000
Dividends paid	14,000	18,000

a) Calculate the current debt coverage ratio, cash total debt coverage ratio, and free cash flow for each company

b) Compare the liquidity and solvency of the two companies