Time Warner Inc. reported short-term deferred revenue of $1,497 million and $1,731 million as of December 31, 2004 and 2003, respectively. For the year ending December 31, 2004, Time Warner reported total revenues of $42,089 million.
(a) What was the amount of the adjustment for unearned revenue for 2004?
(b) What would have been total revenues under the cash basis after considering the effect of (a)?