41.5A Draw up a profit and loss appropriation account for Cole, Knox and Lamb for the year ended 31 December 20X5, and a balance sheet extract at that date, from the following: (i) Net profits 184,800. (ii) Interest to be charged on capitals: Cole 3,600; Knox 2,700; Lamb 2,100. (iii) Interest to be charged on drawings: Cole 1,200; Knox 960; Lamb 500. (iv) Salaries to be credited: Knox 22,000; Lamb 28,000. (v) Profits to be shared: Cole 55%; Knox 25%; Lamb 20%. (vi) Current accounts: Cole 18,000; Knox 8,000; Lamb 6,000. (vii) Capital accounts: Cole 60,000; Knox 45,000; Lamb 35,000. (viii) Drawings: Cole 27,000; Knox 23,000; Lamb 17,000.