Need to better understand how to deduct the approach for two part problem (attached):

b) Use the balance sheet information on Costco's Deferred Membership Fees liability account and its income statement revenues related to Membership Fees earned during 2010 to compute the cash that Costco received during 2010 for membership fees.

Total cash received (in $ millions) = ????

(c) Use the financial statement effects template to show the effect of the cash Costco received during 2010 for membership fees and the recognition of membership fees revenue for 2010.