Using the data provided, prepare a profit and loss appropriation account for Allen, Robinson, and Harris for the year ended 31 December 23X7, and balance sheet extracts:

Item	Allen	Robinson	Harris
Net profits	£47,300
Interest to be charged on capitals	£2,900	£2,200	£1,800
Interest to be charged on drawings	£300	£270	£240
Salaries to be credited		£3,800	£4,400
Profits to be shared	50%	30%	20%
Current accounts	£2,500	£1,400	£1,200
Capital accounts	£60,000	£30,000	£28,000
Drawings	£13,000	£9,600	£10,200