Final answer:
Closing entries are made to transfer temporary account balances to permanent accounts.
Step-by-step explanation:
The name given to entries that are made to transfer temporary account balances to permanent accounts is D. Closing entries.
Closing entries are made at the end of an accounting period to close temporary accounts, such as revenue and expense accounts, and transfer their balances to the permanent accounts, such as retained earnings.
For example, let's say a company has a temporary account called "Sales Revenue" which tracks all the sales made during the accounting period. At the end of the period, the balance of the Sales Revenue account is transferred to the permanent account called "Retained Earnings" through a closing entry.