Create a profit and loss appropriation account and balance sheet extracts for Ross, Edwards, and Bryant for the year ended 31 December 20Z5:

Ross	Edwards	Bryant
Net profits	£47,900
Interest to be charged on capitals	£2,800	£2,000
Interest to be charged on drawings	£300	£250
Salaries to be credited		£3,500
Profits to be shared	50%	35%
Current accounts	£2,500	£1,400
Capital accounts	£60,000	£25,000
Drawings	£13,000	£8,600