What is the relationship between Windows Phone and Microsoft in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Further losses are attributed to the Windows Phone division seeing a thumping 68 percent revenue decline of $552m, which Microsoft linked to the conclusion of its deal with Nokia and a fall in royalty revenue.

Answer: developer