1. Explain the adjustments for "Unearned revenue" and "Recognition of unearned revenue from prior periods" included in the operating section of the statement of cash flows. Specifically, why is "Unearned revenue" added to net income to derive cash from operations while "Recognition of unearned revenue from prior periods" is subtracted? Show that these amounts reconcile the activity in the Unearned Revenue account from its balance at the end of fiscal 1996 to the end of fiscal 1999