Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions 15 Accounts receivable (net) Net sales Cost of goods sold Net income Inventory turnover Return on assets Equity multiplier 00-500 2021 $20 $ 130 $ 75 $ 20 5.95 12.0% 2.51 2020 $ 31 $115 $ 70 $ 32 Downtum on equity for 2021 (Round your answer to 1 decimal places.)