Prepare a profit and loss appropriation account and balance sheet extracts for Evans, Parker, and Robinson for the year ended 31 December 21X8 based on the following information:

• Net profits: £41,500
• Interest to be charged on capitals: Evans £2,400; Parker £1,900; Robinson £1,600
• Interest to be charged on drawings: Evans £270; Parker £220; Robinson £200
• Salaries to be credited: Parker £3,500; Robinson £4,100
• Profits to be shared: Evans 50%; Parker 30%; Robinson 20%
• Current accounts: Evans £2,300; Parker £1,200; Robinson £1,000
• Capital accounts: Evans £55,000; Parker £27,000; Robinson £25,000
• Drawings: Evans £11,800; Parker £8,900; Robinson £9,400