Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier $ 20 $ 130 $ 75 $ 20 5.95 12.0% 2.51 $ 31 $115 $ 70 $ 32 Dowling's return on equity for 2021 is: (Round your answer to 1 decimal places.) Multiple Choice 30.1% 22.1% 15.4%. 7.1%