Molly Mocha employs one college student every summer in her coffee shop. The student works for the five weekdays and is paid on the following Monday. (For example, a student who works Monday through Friday, June 1 through June 5, is paid for that work on Monday, June 8.) The coffee shop makes an adjusting entry each month to show salaries earned but unpaid at month-end. The student works for the last week of July, which is Monday, July 28, through Friday, August 1. If the student earns $260 per day, what adjusting entry must the coffee shop make on July 31 to correctly record accrued salaries expense for July?