For a recent year, Microsoft Corporation (MSFT) reported short-term unearned revenue of $34,102 million. For the same year, Microsoft also reported total revenues of $89,950 million.

a. Assuming that Microsoft recognized $4,000 million of unearned revenue 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 decreased, and the amount of the increase or decrease.

b. What percentage of total revenues is the short-term unearned revenue? Round to one decimal place.