Please help solve this question Excerpts from Dowling Company's December $31,2024$ and $2023,$ financial statements and key

ratios are presented below $($all dollar values are in millions$)$:

Dowling's average inventory balance for $2024$ is closest to:

Multiple Choice

$$12\mathrm{.}8.$

$$13\mathrm{.}4.$

$$12\mathrm{.}3.$

$$14\mathrm{.}5.$