Prepare a profit and loss appropriation account for Thompson, Evans, and Gray for the year ended 31 December 21X9 and balance sheet extracts based on the following data:

• Net profits: £53,200
• Interest to be charged on capitals: Thompson £3,000; Evans £2,200; Gray £1,800
• Interest to be charged on drawings: Thompson £330; Evans £270; Gray £240
• Salaries to be credited: Evans £4,000; Gray £4,500
• Profits to be shared: Thompson 55%; Evans 30%; Gray 15%
• Current accounts: Thompson £2,800; Evans £1,500; Gray £1,200
• Capital accounts: Thompson £70,000; Evans £32,000; Gray £28,000
• Drawings: Thompson £14,000; Evans £9,500; Gray £10,300