For the year ending June 30, 2010, Microsoft Corporation reported short-term unearned revenue of $13,652 million. For the year ending June 30, 2010, Microsoft also reported total revenues of $62,484 million.

a. Assuming that Microsoft recognized $7,000 million of unearned revenue as revenue during the year, what the 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 are the short-term unearned revenue as of June 30, 2010? Round to one decimal place.