Japan break down a infantry army in China to two divisions.
Production
China (4)
1 Mil
1 Garr
CW (11)
Scrap 6th Canadian Garrison
3 Pilots
1 Mil
1 Garr
1 CP
1 CVP0
France (10)
Scrap one FTR2
1 Inf
2 Mil
1 FTR2
Save 1 BP
USA (11)
1 Garr
1 Pilot
1 NAV3
1 BB (1st)
Repair Béarn
USSR (9)
1 Inf
1 Garr
1 LND4
Germany (17)
1 Mil
3 Pilots
1 NAV3
1 ATR3
1 Para Div
Italy (4)
1 Pilot
1 NAV2
Japan (10)
1 BB (1st)
1 Pilot
1 Terr
2 Mil
Poland is completely conquered
Axis destroy a few blue factories.
Germany scrap two LND3
Germany place only one militia as reinforcement. Italy gets no reinforcements to place at all. Japan get 2 militia, 1 territorial and 1 LND2 from the reserve pool. Much of the Japanese CVP have been removed to the reserve pool and the pilots transferred to scrappy Japanese bombers.
CW scrap a FTR2 and a LND3. CW place 1 militia in India. France place one FTR2, one FTR3 and two militia. USA scrap one FTR2 and one MOT. USSR place one LND4 and one INF. Communist China place 1 MIL and 1 INF.
CW send two resources to France.

Picture from Jan/Feb 40 Reinforcements
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A government is a body of people; usually, notably, ungoverned. - Quote from Firefly