Draper Company sold $200,000 of extended warranties in 20X8. The warranty represents a separate performance obligation and covers any repairs needed over the next four years. The warranty takes effect on January 1, 20X9. Draper uses a straightline approach to recognize warranty revenue. What amounts of Warranty Revenue and Unearned Warranty Revenue, respectively, should Draper report in its December 31, 20X9, Income Statement and Balance Sheet?