Pewter Co. had no warranty liability on 1-01-2020. In 2020, Pewter sold $100,000 of goods for cash with a two-year warranty. Pewter paid $ 2,000 of warranty claims in 2020. Using industry averages, Pewter estimates future warranty claim payments related to the sales made in 2020: $6,000 in 2021 and $8,000 in 2022. Actual Warranties paid in 2021 are $6,000 related to 2020 Sales. For the sales in 2021, Pewter paid $1,000 in warranty expense related to 2021 sales and estimates an additional $9,000 of warranty payments to be paid in 2022, and $0 in 2023. How much is reported on the financial statements as Warranty Expense and Warranty Liability in 2020 and 2021?