Construct a profit and loss appropriation account and balance sheet extracts for Patel, Kim, and Garcia for the year ended 31 December 20Y2 based on these figures:

Net profits	£42,750
Interest to be charged on capitals	Patel £2,200; Kim £1,600; Garcia £1,500
Interest to be charged on drawings	Patel £300; Kim £210; Garcia £180
Salaries to be credited	Kim £2,700; Garcia £3,300
Profits to be shared	Patel 45%; Kim 35%; Garcia 20%
Current accounts	Patel £1,980; Kim £1,100; Garcia £750
Capital accounts	Patel £55,000; Kim £22,000; Garcia £28,000
Drawings	Patel £13,500; Kim £7,800; Garcia £9,200