For the year ended 31 December 20Y8, draft a profit and loss appropriation account and balance sheet extracts for Campbell, Mitchell, and Roberts based on these figures:

Item	Campbell	Mitchell	Roberts
Net profits	£43,800
Interest to be charged on capitals	£2,600	£1,900	£1,400
Interest to be charged on drawings	£270	£230	£190
Salaries to be credited		£3,200	£3,800
Profits to be shared	50%	30%	20%
Current accounts	£2,300	£1,200	£1,000
Capital accounts	£58,000	£25,000	£27,000
Drawings	£12,500	£8,700	£9,000