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 31,2010:
$$\begin{array} { c c c } \text { Wages expense } & 2,000 & \\\text { Wages payable } & & 2,000 \\\text { Interest receivable } & 1,000 & \\\text { Interest revenue } & & 1,000\end{array}$$ Before these adjusting entries were recorded,a partial unadjusted trial balance reflected the following: $$\begin{array} { l c r } & \quad\quad\quad\quad\quad\quad { \text { Balance } } \\\text { Account } & \text { Debits } & \text { Credits } \\\text { Service revenue } & &80,000 \\\text { Operating expenses } & 53,000 & \\\text { Wage expense } & 28,000 & \\\text { Wages payable } & - 0 - & \\\text { Interest receivable } & 8,000 & \\\text { Interest revenue } & & 9,000\end{array}$$ Prepare the closing entries for Air Cargo Company at December 31,2010.