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, 2016:
Wages expense
2,000
Wages payable
2,000
Interest receivable
1,000
Interest revenue
1,000
Before these adjusting entries were recorded, a partial unadjusted trial balance reflected the following:
Account
Balance
Debits
Credits
Service revenue
80,000
Operating expenses
53,000
Wage expense
28,000
Wages payable
-0-
Interest receivable
8,000
Interest revenue
9,000
Required:
Prepare the closing entries for Air Cargo Company at December 31, 2016.