During $2020,$ Northwest Trucking paid salary expense of $$39\mathrm{.}5$ million. At December $31,$ Northwest accrued salary expense of $$2\mathrm{.}1$ million. Northwest paid $$1\mathrm{.}1$ million to its employees on January $3,2021,$ the company's next payday after the end of the $2020$ year. For this sequence of transactions, show what Northwest would report on its $2020$ income statement and on its balance sheet at the end of $2020.$

Complete the table below to show what Northwest would report on its $2020$ income statement. $($Enter amount in millions to one decimal place in the format X$.$X$.)$

Income Statement:

$2020$

million