Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions Help Save & Exit Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier 2021 $ 21 $ 116 $ 61 $ 21 5.25 10.5% 2.37 2020 $ 17 $101 $ 56 $ 18 Dowling's average total assets for 2021 is: (Round your answer to whole number.)