The pre-tax income statements for Moonstone Ltd. for two years (summarized) were as follows:

	20X8			20X9
Revenues	$	268,000		$	332,000
Expenses		182,000			238,000
Pre-tax income	$	86,000		$	94,000

For tax purposes, the following income tax differences existed:

1. Revenues on the 20X9 statement of profit and loss include $38,000 rent, which is taxable in 20X8 but was unearned at the end of 20X8 for accounting purposes.
2. Expenses on the 20X9 statement of profit and loss include political contributions of $13,000, which are not deductible for income tax purposes.
3. Expenses on the 20X8 statement of profit and loss include $21,000 of estimated warranty costs, which are not deductible for income tax purposes until 20X9.

Required: 1. What was the accounting carrying value and tax basis for unearned revenue and the warranty liability at the end of 20X8 and 20X9?