Excerpts from Dowling Company's December 31, 2021 and 2020, 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 multiplier 2021 $ 20 $ 130 $ 75 $ 20 5.95 12.08 2.51 2020 $ 31 $115 $ 70 $ 32 Dowling's return on equity for 2021 is: (Round your answer to 1 decimal places.) Multiple Choice 15.4% O 22.1% 30.1% 7.1%