Draw up a profit and loss appropriation account and balance sheet extracts for Miller, Gonzalez, and Hill for the year ended 31 December 20Z0 from the following details:

Item	Miller	Gonzalez	Hill
Net profits	£46,500
Interest to be charged on capitals	£2,700	£1,600	£1,400
Interest to be charged on drawings	£280	£190	£150
Salaries to be credited		£3,100	£4,200
Profits to be shared	50%	35%	15%
Current accounts	£2,500	£1,400	£950
Capital accounts	£60,000	£22,000	£24,000
Drawings	£13,500	£7,900	£8,600