Vineyard Corporation began 2014 owing notes payable of $4.2 million. During 2014 Vineyard borrowed $1.9 million on notes payable and paid off $1.6 million of notes payable from prior years. Interest expense for the year was $0.4 million, including $0.3 million of interest payable accrued at December 31, 2014 Show what Vineyard should report for these facts on the following financial statements (Enter all amounts in millions.): 1. Income statement for 2014 a. Interest expense 2. Balance sheet as of December 31, 2014 a. Notes payable b. Interest payable 1. Show what Vineyard should report for these facts on the income statement. Accounts (In millions) a. Interest expense C