Excerpts from Dowling Company's December 31, 2021 and 2020, financial statements and key ratios are presented below (all numbers are in millions): 2021 2020 Accounts receivable (net) $ 21 $ 16 Net sales $ 128 $ 113 Cost of goods sold $ 73 $ 68 Net income $ 21 $ 16 Inventory turnover 5.85 Return on assets 11.60 % Equity multiplier 2.49 Dowling's 2021 average collection period is: (Round your answer to 2 decimal places.) 55.30 days 57.12 days. 56.57 days. O 52.75 days