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 $ 24 $ 119 $ 64 $ 24 5.40 10.2% 2.40 2020 $ 20 $104 $ 59 $ 21 Dowling's average total assets for 2021 is: (Round your answer to whole number.)