The entries that transfer the balances of all temporary accounts to retained earnings are referred to as

closing entries

adjusting entries

external entries

post$-$closing entries

In recording an accrual adjusting entry to account for revenues earned but not yet collected,

the asset recorded when cash was paid is increased as the revenue is earned

an asset is increased since cash will be collected at a later date

an asset is decreased since cash is being paid at the time of the adjustment

the asset recorded when cash was paid is decreased as the revenue is earned