Excerpts from Dowling Company's December 31, 2018 and 2017, financial statements and key ratios are presented below (all numbers are in millions) 19 2018 2017 Accounts receivable (net) Net sales Cost of goods Bold Net income Inventory turnover Return on assets Equity Multiple $ 18 29 128 $113 $ 73 68 $ 18 30 5.85 11.6 2.49 Dowling's return on equity for 2018 is (rounded): (Round your answer to 1 decimal places.) Muiple Choice 20.1%. 28.9% 4.1