Excerpts from Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier December 31, 2024 and 2023, financial statements and key ratios are showed below (Note: all dollar values are in millions): 2024 2023 $ 24 $ 28 $ 123 $ 108 $ 69 $ 63 $ 28 $ 25 5.60 11.0% 2.44 Multiple Choice O $13.4. $12.8 $14.5 $12.3. average inventory balance for 2024 is closest to