For the year ended 31 December 23X5, draft a profit and loss appropriation account for Martinez, Hall, and Adams and balance sheet extracts:

Martinez	Hall	Adams
Net profits	£49,200
Interest to be charged on capitals	£3,100	£2,200
Interest to be charged on drawings	£320	£270
Salaries to be credited		£3,900
Profits to be shared	50%	30%
Current accounts	£2,600	£1,500
Capital accounts	£60,000	£30,000
Drawings	£13,500	£9,400