Kingbird Inc. had the following balance sheet at December 31, 2016.

KINGBIRD INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$8,000		Accounts payable		$13,300
Accounts receivable		12,500		Bonds payable		8,600
Investments		15,300		Common stock		35,600
Plant assets (net)		36,000		Retained earnings		30,300
Land		16,000				$87,800
		$87,800

During 2017, the following occurred.

1.		Net income was $26,500.
2.		Depreciation expense was $7,700.
3.		Kingbird liquidated its investment portfolio (comprised of available-for-sale investments), realizing a $5,000 loss.
4.		Kingbird issued $21,100 of common stock at par.
5.		Dividends of $8,300 were declared and paid to stockholders.
6.		Accounts receivable and accounts payable at December 31, 2017 were $13,900 and $12,400, respectively.
7.		Kingbird obtained $9,000in plant assets in exchange for issuing bonds.
8.		Kingbird purchased additional plant assets for $16,900.
9.		Kingbird purchased land for $19,700.
10.		Cash at December 31, 2017 was $31,400.

Compute Kingbirds free cash flow and current cash debt coverage for 2017.

Only need current cash debt coverage. Please include calculation.