For the year ending June 30, 2008, Microsoft Corporation reported short-term unearned revenue of 13397$ million. For the year ending June 30, 2008, Microsoft also reported total revenues of 60420$ million. a) Assuming that Microsoft recognized 3000$ million of unearned as revenue during the year, what entry for unearned revenue did Microsoft make during the year? Indicate each account affected, whether the account is increased or decreased, and the amount of the increase or decrease. b) what percentage of total revenues is short-term unearned revenue as of June 30, 2008? Round to one decimal place.

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