• 17.4%.

• 18.5%.

• 18.0%.

• 16.5%.

• 61 days.

• 92 days.

• 101 days.

• 90 days.

Financial statements that report changes over time include: Multiple Choice statement of shareholders' equity, balance sheet, and statement of cash flows. O balance sheet, statement of cash flows, and income statement. statement of cash flows, income statement, and statement of shareholders' equity. statement of shareholders' equity, balance sheet, and income statement. Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions): Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier 2021 $ 20 $ 115 $ 60 $ 20 5.22 10.3% 2.36 2020 $ 16 $100 $ 55 $ 17 Dowling's 2021 profit margin is (rounded): Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2021 $ 40,000 $ 28,000 190,000 114,000 425,000 240,000 32,500 2020 $ 36,000 35,000 186,000 108,000 405,000 225,000 28,000 Hulkster's 2021 average days in inventory is (rounded)