Question: Marsha Moder employs one college student every summer in her coffee shop. The student works 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.) Moder adjusts her books monthly, if needed, to show salaries earned but unpaid at month-end. The student works the last week of July-Friday is August 1. If the student earns $100 per day, what adjusting entry must Moder make on July 31 to correctly record accrued salaries expense for July?