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 $ 19 $ 129 $ 74 $ 19 5.90 11.5% 2.50 2020 $ 3e $114 $ 69 $ 31 Dowling's return on equity for 2021 is: (Round your answer to 1 decimal places.) Dowling's return on equity for 2021 is: (Round your answer to 1 decimal places.) Multiple Choice 28.8% O 14.7%. 21.1% 6.8%