The accounting double entry is you record an increase in the cash asset account on the balancesheet and a corresponding equal increase in the advertising revenue account.
The company's workforce split ratio matches revenue — 22% of its money comes from Apple's (AAPL) App Store, the largest contributor to Gameloft's balancesheet.
Revenue per dollar value of total assets (Revenue divided by Dollar value of total assets): You can find the number for total assets on the financial reports balancesheet.