For the year ended 31 December 21X2, draft a profit and loss appropriation account and balance sheet extracts for Rogers, Richardson, and Bennett based on the following:

Rogers	Richardson	Bennett
Net profits	£45,200
Interest to be charged on capitals	£2,800	£2,100
Interest to be charged on drawings	£290	£260
Salaries to be credited		£3,600
Profits to be shared	50%	30%
Current accounts	£2,300	£1,500
Capital accounts	£58,000	£28,000
Drawings	£12,500	£9,000