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32.5A Draw up a profit and loss appropriation account for Cole, Knox and Lamb for the year end- ing 31 December 2020, and a balance sheet extract at that date, from the following: (0) Net profits f184,800. (iD Interest to be charged on capitals: Cole 3,600; Knox 2,700; Lamb 2,100. (in Interest to be charged on drawings: Cole 1,200; Knox 900; Lamb 500. (iv) Salaries to be credited: Knox f22,000; Lamb 28,000. (v) Profits to be shared: Cole 55 per cent; Knox 25 per cent; Lamb 20 per cent. (vi) Current accounts: Cole 18,000; Knox 8,000; Lamb 6,000. (vii) Capital accounts: Cole 60,000; Knox f45,000; Lamb 35,000. (viii) Drawings: Cole 27,000; Knox 23,000; Lamb 17,000