Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions): 2021 Accounts receivable (net) $ 20 Net sales $ 115 Cost of goods sold $ 60 Net income $ 20 Inventory turnover 5.22 Return on assets 10.3% Equity multiplier 2.36 2020 $ 16 100 55 17 Dowling's average total assets for 2021 is (rounded): Multiple Choice 32. 210