Kelloggs included the following note in its fiscal 2015 10-K report. The Companys fiscal year normally ends on the Saturday closest to December 31 and as a result, a 53rd week is added approximately every sixth year. The Companys 2014 fiscal year ended on January 3, 2015, and included a 53rd week. While quarters normally consist of 13-week periods, the fourth quarter of fiscal 2014 included a 14th week. a. Why does Kelloggs disclose this issue? b. How are year-over-year growth rates affected by the 53rd week? c. What pro forma adjustment could Kellogg (or we) make to facilitate the analysis of revenue trends?