a) lɪə, bɪə, pɪə, vɪə; tiːm, fiː, wiː, biː, fiːl; eə, feə, heə, steəz, peə; pleɪn, speɪn, feɪnt; keə, feə, meə, steə, beə, reə; pjʊə, kjʊə, ˈdjʊərɪŋ; ˈfaɪə, ˈmaɪə, ˈtaɪə, ˈʃaɪə; hɪə, sɪə, mɪə; ˈaʊə, ˈflaʊə, ˈsaʊə; wɜːld, wɜːm, ˈwɜːʃɪp, wɜːd, ˈwɜːði
b) feɪt, fæt, fɑː, feə; ˈpiːtə, pɛt, pɜːt, hɪə; staɪl, ʤɪps, bɜːd, ˈtaɪə; faɪl, fɪl, fɜːst, ˈfaɪəd; tjuːb, tʌb, tɜːn, kjʊə; bəʊn, lɒt, fɔːm, stɔː