6 Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in milion Accounts receivable (net) Net sales 0:30:59 Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier 2021 2020 $ 25 $ 21 $120 $105 $ 65. $ 60 $ 25 $ 22 5.45 10.6% 2.41 Dowling's average total assets for 2021 is: (Round your answer to whole number.) Multiple Choice 120. 37.