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$8,480Accounts Receivable$2,820Prepaid Insurance$2,140Equipment$23,560Accumulated Depreciation$1,720Accounts Payable$3,000Interest Payable$110Unearned Revenue$1,650Bank Loan$5,450Felicity, Capital$23,330Felicity, Withdrawals$2,750Service Revenue$9,300Depreciation Expense$190Insurance Expense$180Interest Expense$110Office Supplies Expense$260Rent Expense$1,550Salaries Expense$2,240Telephone Expense$280Total$44,560$44,560

what is a income salary for Juy 31?