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Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions): Dowling's average inventory

Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions): Dowling's average inventory balance for 2021 is (rounded): 11.5. 12. 11. 12.5

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