Using the data provided, draft a profit and loss appropriation account for Allen, Robinson, and Harris for the year ended 31 December 22X7, and balance sheet extracts:

Item	Allen	Robinson	Harris
Net profits	£44,800
Interest to be charged on capitals	£2,700	£2,100	£1,700
Interest to be charged on drawings	£290	£260	£230
Salaries to be credited		£3,700	£4,200
Profits to be shared	50%	30%	20%
Current accounts	£2,500	£1,400	£1,200
Capital accounts	£58,000	£28,000	£27,000
Drawings	£13,000	£9,500	£10,100