Felicity's Custom Framing has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries using the income summary account for the month of July.

Cash$8,480

Accounts Receivable$2,820

Prepaid Insurance$2,140

Equipment$23,560

Accumulated Depreciation$1,720

Accounts Payable$3,000

Interest Payable$110

Unearned Revenue$1,650

Bank Loan$5,450Felicity,

Capital$23,330Felicity,

Withdrawals$2,750

Service Revenue$9,300

Depreciation Expense$190

Insurance Expense$180

Interest Expense$110

Office Supplies Expense$260

Rent Expense$1,550

Salaries Expense$2,240Telephone Expense$280

DRTotal$44,560 CR $44,560

what is amount of income summary?