At December 31, 20X1, the Following Adjusting Entries Were Recorded

At December 31, 20X1, the following adjusting entries were recorded in the accounts of ABC Company: $$\begin{array} { | c | r | r | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Interest receivable } & 2,000 & \\\hline \text { Interest revenue } & &2,000 \\\hline \text { Wages expense } & 10,000 & \\\hline \text { Wages payable } & &10,000 \\\hline\end{array}$$
There were no other accrued receivables or payables on ABC's books in 20X1. The balances in the following accounts immediately after the closing entries were posted would be: $$\begin{array} { | l | l | l | l | } \hline{ \text { Transactlons } } && \text { Accounts } & \\\hline & & \text { Debit } & \text { Credit } \\\hline 1 . & \text { Interest Receivable } & \$ & \$ \\\hline 2 . & \text { Interest Revenue } & \$ & \$ \\\hline 3 . & \text { Wages Expense } & \$ & \$ \\\hline 4 . & \text { Wages Payable } & \$ & \$ \\\hline\end{array}$$