In Recording an Accrual Adjustment to Account for Revenues Earned

In recording an accrual adjustment to account for revenues earned but not yet collected:

A) an asset is decreased since cash is being paid at the time of the adjustment.
B) the asset recorded when cash was paid is decreased as the revenue is earned.
C) the asset recorded when cash was paid is increased as the revenue is earned.
D) an asset is increased since cash will be collected at a later date.