During 20212021, Upper U minus CommuteUCommute Airlines paid salary expense of $ 41.7$41.7 million. At December 31, 20212021, Upper U minus CommuteUCommute accrued salary expense of $ 2.4 million.$2.4 million. Upper U minus CommuteUCommute then paid $ 2.7$2.7 million to its employees on January 3, 20222022, the company's next payday after the end of the 20212021 year. For this sequence of transactions, show what Upper U minus CommuteUCommute would report on its 20212021 income statement and on its balance sheet at the end of 20212021. Question content area bottom Part 1 Complete the table below to show what Upper U minus CommuteUCommute would report on its 20212021 income statement. (Enter amount in millions as provided to you in the problem statement, $X.X.) Income Statement account 2021 (amount in millions) Salary Expense $44.1 Part 2 Complete the table below to show what Upper U minus CommuteUCommute would report on its 20212021 balance sheet. (Enter amount in millions as provided to you in the problem statement, $X.X.)