Air Cargo Company Recorded the Following Adjusting Entries at the End

Air Cargo Company recorded the following adjusting entries at the end of the accounting year, December 31, 20X2: $$\begin{array} { | c | r | r | } \hline & \text { Debits } & \text { Credits } \\\hline \text { Wages expense } & 2,000 & \\\hline \text { Wages payable } & &2,000 \\\hline \text { Interest receivable } & 1,000 & \\\hline \text { Interest revenue } & & 1,000 \\\hline\end{array}$$
Before these adjusting entries were recorded, a partial unadjusted trial balance reflected the following: $$\begin{array} { | l | r | r | } \hline &{ \text { Partlal Unadjusted Trlal Balance } } \\\hline \text { Accounts } & \text { Debits } & \text { Credits } \\\hline \text { Dividends declared } & 1,000 & 80,000 \\\hline \text { Service revenue } & & \\\hline \text { Operating expenses } & 52,000 & \\\hline \text { Wage expense } & 28,000 & \\\hline \text { Wages payable } & - 0 & \\\hline \text { Interest receivable } & - 0 & \\\hline \text { Interest revenue } & &9,000 \\ \hline\end{array}$$ Give the closing entries for Air Cargo Company at December 31, 20X2. (You need not use the Income Summary account).