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 $ 80 $ 20 5.95 12.es 2.51 2020 $ 31 $115 $ 70 $ 32 Dowling's average Inventory balance for 2021 s (Round your answer to 1 decimal places.) Multiple Choice 139 151 12.1