Strassberg Co$.$ purchases a truck from Forward Auto for $$65,000$ on

January $2,2020.$ Forward estimated the assurance$-$type warranty costs on the

truck to be $$800($Forward will pay for repairs for the first $50,000$ miles or two

years, whichever comes first$).$ Strassberg Co$.$ also purchases a $$1,000$ servicetype warranty for an additional $50,000$ miles or two years. Forward incurs warranty

costs related to the assurance$-$type warranty of $$300$ in $2020$ and $$500$ in $2021.$

Forward records revenue on the service$-$type warranty on a straight$-$line basis.

What is the amount of warranty liability and unearned warranty revenue that

should be shown on the balance sheet of Forward at December $31,2020?$