Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presenter below (all numbers are in millions): 2021 2020 $ 17 Accounts receivable (net) 22 $ 129 $114 $ 69 $ 17 Net sales Cost of goods sold Net income 74 22 Inventory turnover Return on assets Equity multiplier 5.90 11.50% 2.50 Dowling's 2021 average collection period is: (Round your answer to 2 decimal places.) Multiple Cholce 56.11 days. 56.15 days. 58.12 days. 5517 days