Excerpts from Dowling Company's December 31, 2018 and 2017, financial statements and key ratios are presented below (all numbers are in millions): Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity Multiple 2018 $ 23 $ 118 $ 63 $ 23 5.35 10.40% 2.39 2017 $ 12 $ 103 $ 58 $ 20 Dowling's 2018 average collection period is: Excerpts from Hulkster Company's December 31, 2018 and 2017, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2018 $ 50,000 33,000 263,900 124,000 435,000 250,000 40,000 2017 $ 41,000 45,000 250,000 113,000 410,000 230,000 33,000 Hulkster's 2018 average days in inventory is (rounded): (Round your intermediate calculations to 2 decimal places.) Excerpts from Hulkster Company's December 31, 2018 and 2017, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2018 $ 70,000 43,000 375,100 144,000 455,000 2017 $ 51,000 65,000 360,000 123,000 420,000 270,000 240,000 55,000 43,000 Hulkster's 2018 asset turnover is: (Round your answer to 2 decimal places.) Excerpts from Dowling Company's December 31, 2018 and 2017, financial statements and key ratios are presented below (all numbers are in millions): Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity Multiple 2018 $ 20 $ 130 $ 75 $ 20 5.95 12.0% 2.51 2017 $ 31 $115 $ 70. $ 32 Dowling's return on equity for 2018 is (rounded): (Round your answer to 1 decimal places.)