Prepare a profit and loss appropriation account for Thompson, Hernandez, and Robinson for the year ended 31 December 20Y3, and balance sheet extracts at that date:

• Net profits: £47,300
• Interest to be charged on capitals: Thompson £2,700; Hernandez £1,800; Robinson £1,300
• Interest to be charged on drawings: Thompson £280; Hernandez £230; Robinson £170

Salaries to be credited: Hernandez £3,000; Robinson £3,800

• Profits to be shared: Thompson 50%; Hernandez 30%; Robinson 20%
• Current accounts: Thompson £2,500; Hernandez £1,300; Robinson £950
• Capital accounts: Thompson £60,000; Hernandez £20,000; Robinson £30,000
• Drawings: Thompson £14,000; Hernandez £9,000; Robinson £10,000