For the year ending June 30 2008 Microsoft Corporation reported short-term unearned revenue of $13,397 million. For the year ending June30,2008 Microsoft also reported total revenue of $60420 million, a) assuming that Microsoft recognized $3000million of unearned reveune 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 not b) What percentage of total revenues is sthe short-term unearned revenue as June 30,2008