During 2021, Blue Sky Airlines paid salary expense of $37.1 million. At December 31, 2021, Blue Sky accrued salary expense of $2.8 million. Blue Sky then paid $3.0 million to its employees on January 3, 2022, the company's next payday after the end of the 2021 year. For this sequence of transactions, show what Blue Sky would report on its 2021 income statement and on its balance sheet at the end of 2021. Complete the table below to show what Blue Sky would report on its 2021 income statement. (Enter amount in millions as provided to you in the problem statement, $X.X.) Income Statement account 2021 (amount in millions)