Excerpts from Dowling Company's December 31, 2016 and 2015, financial statements and key ratios are presented below (all dollar values are in millions):

2016 205

Account Receivables (net) $27 $23

Net Sales 160 120

cost of goods sold 93 78

Net Income 27 24

Inventory turnover 6.20

Return on assets 11.0%

equity Multiple 2.43

a) Dowling's return on equity for 2016 is:

b) Dowling's profit of margin is:

c)Dowling's average total assets for 3026 is:

(round your answer to whole number) and please show equations.

Thanks for your help!