Using the information provided, prepare a profit and loss appropriation account for Nguyen, Hall, and Adams for the year ended 31 December 21X6, and balance sheet extracts:

• Net profits: £52,800
• Interest to be charged on capitals: Nguyen £3,200; Hall £2,200; Adams £1,900
• Interest to be charged on drawings: Nguyen £330; Hall £270; Adams £230
• Salaries to be credited: Hall £3,800; Adams £4,500
• Profits to be shared: Nguyen 50%; Hall 30%; Adams 20%
• Current accounts: Nguyen £2,700; Hall £1,400; Adams £1,200
• Capital accounts: Nguyen £65,000; Hall £32,000; Adams £29,000
• Drawings: Nguyen £13,700; Hall £9,300; Adams £10,000