X corporation, an accrual basis taxpayer wishes to adopt the cash basis method for 2022. At the end of 2021, X has accounts receivable of 10,000 and accrued expenses of 8,000. Assume these amounts settle (are paid) in 2022. Assuming the IRS grants consent, what amounts are reflected on Xs tax returns for 2021 and 2022 based on just these facts?