For the year ended 31 December 23X0, draw up a profit and loss appropriation account for Clark, Lewis, and Green, and balance sheet extracts using the following information:

Clark	Lewis	Green
Net profits	£45,800
Interest to be charged on capitals	£2,700	£2,000
Interest to be charged on drawings	£290	£260
Salaries to be credited		£3,600
Profits to be shared	50%	35%
Current accounts	£2,400	£1,300
Capital accounts	£58,000	£28,000
Drawings	£12,800	£9,000