Help 2021 Accounts receivable (net) $20 Net sales $ 115 Cost of goods sold $ 60 Net income $ 20 Inventory turnover 5.22 Return on assets 10.38 Equity multiplier 2.36 2020 $ 16 $100 $ 55 $ 17 Dowling's 2021 profit margin is (rounded): Multiple Choice 16.5% 18.0%