Excerpts from Dowling Company's December 31, 2018 and 2017, financial statements and key ratios are presented below (all numbers are in millions 20 2018 2017 15 26 125 $110 Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity Multiple $ 70 65 $ 15 27 5.70 11.5% 2.46 Dowling's average total assets for 2018 is (rounded) Multiple Choice 42. 230. 125