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 $ 18 $ 128 $ 73 $ 18 5.85 11.6% 2.49 2020 $ 29 $113 $ 68 $ 30 Dowling's average total assets for 2021 is: (Round your answer to whole number.) Multiple Choice 0 0 0 0