Please answer in a grid format so that I can tell what is being credited and what is being debited and in what order. Thank you

A partial unadjusted trial balance for Air Cargo Company 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 Subsequently, Air Cargo Company recorded the following adjusting entries at the end of the accounting year, December 31, 2019: Wages expense 2,000 Wages payable 2,000 Interest receivable 1,000 Interest revenue 1,000 Income Tax Expense 3,000 Income Tax Payable 3,000 Given the information above, prepare the closing entry for Air Cargo Company at December 31, 2019. (10 points)