what would a debit to cash of $3,200$ and a credit to accounts receivable of $3,200$ fall under?

using these terms $"$To record receipt of unearned revenue.

To record this period's earning of prior unearned revenue.

To record payment of an accrued expense.

To record receipt of an accrued revenue.

To record an accrued expense.

To record an accrued revenue.

To record this period's use of a prepaid expense.

To record payment of a prepaid expense.

To record this period's depreciation expense."