Writing a LINQ query on an XML data file: Step by step explanation in VB.NET (VS2008)

<?xml version="1.0" encoding="utf-8" ?>
<Employee>
  <ROW empno="7782" ename="CLARK" job="MANAGER" hiredate="09-JUN-81" sal="2450.00" deptno="10" dname="ACCOUNTING" loc="NEW YORK"></ROW>
  <ROW empno="7839" ename="KING" job="PRESIDENT" hiredate="17-NOV-81" sal="2150.00" deptno="10" dname="ACCOUNTING" loc="NEW YORK"></ROW>
  <ROW empno="7934" ename="MILLER" job="CLERK" hiredate="23-JAN-82" sal="5000.00" deptno="10" dname="ACCOUNTING" loc="NEW YORK"></ROW>
  <ROW empno="7369" ename="SMITH" job="CLERK" hiredate="17-DEC-80" sal="1300.00" deptno="20" dname="RESEARCH" loc="DALLAS"></ROW>
  <ROW empno="7566" ename="JONES" job="MANAGER" hiredate="02-APR-81" sal="800.00" deptno="20" dname="RESEARCH" loc="DALLAS"></ROW>
  <ROW empno="7788" ename="SCOTT" job="ANALYST" hiredate="19-APR-87" sal="2975.00" deptno="20" dname="RESEARCH" loc="DALLAS"></ROW>
  <ROW empno="7876" ename="ADAMS" job="CLERK" hiredate="03-DEC-81" sal="3000.00" deptno="20" dname="RESEARCH" loc="DALLAS"></ROW>
  <ROW empno="7902" ename="FORD" job="ANALYST" hiredate="20-FEB-81" sal="1100.00" deptno="20" dname="RESEARCH" loc="DALLAS"></ROW>
  <ROW empno="7499" ename="ALLEN" job="SALESMAN" hiredate="22-FEB-81" sal="3000.00" deptno="30" dname="SALES" loc="CHICAGO"></ROW>
  <ROW empno="7521" ename="WARD" job="SALESMAN" hiredate="28-SEP-81" sal="1600.00" deptno="30" dname="SALES" loc="CHICAGO"></ROW>
  <ROW empno="7654" ename="MARTIN" job="SALESMAN" hiredate="01-MAY-81" sal="1250.00" deptno="30" dname="SALES" loc="CHICAGO"></ROW>
  <ROW empno="7698" ename="BLAKE" job="MANAGER" hiredate="09-JUN-81" sal="2850.00" deptno="30" dname="SALES" loc="CHICAGO"></ROW>
  <ROW empno="7844" ename="TURNER" job="SALESMAN" hiredate="03-DEC-81" sal="1550.00" deptno="30" dname="SALES" loc="CHICAGO"></ROW>
  <ROW empno="7900" ename="JAMES" job="CLERK" hiredate="08-SEP-81" sal="950.00" deptno="30" dname="SALES" loc="CHICAGO"></ROW>
</Employee>