Prepare a profit and loss appropriation account and balance sheet extracts for Johnson, Harris, and White for the year ended 31 December 22X2 based on the following:

Item	Johnson	Harris	White
Net profits	£46,300
Interest to be charged on capitals	£2,800	£2,000	£1,700
Interest to be charged on drawings	£290	£250	£210
Salaries to be credited		£3,600	£4,200
Profits to be shared	50%	30%	20%
Current accounts	£2,400	£1,300	£1,100
Capital accounts	£58,000	£28,000	£27,000
Drawings	£12,800	£9,500	£10,000