Band 6+: The table below shows the expenses of a used bookstore in Scotland for the first and last month of the same year. Summarise the information by selecting and reporting the main features, and make comparisons where relevant.

The table illustrates how much money spent by used bookstore in Scotland over the year since 2018.

Overall, it is clear that the total amount of expenses for December was higher than figure for January, especially in rent category. By contrast a minority of expenditures accounted for maintenance.

Regarding to January a majority of expenditures was spent on rent with $3222 from $4759 of total. Additionally, utilities and ‘other’ showed similar expenses with respective figure of $455 and $444, whereas wages & benefits and marketing exhibited almost similar expenditure with $260 and $263 respectively. The remaining three spending equipment, professional fees and maintenance displayed did not exceed $55, with the lowest figure of $10 for maintenance.

On the other hand, December made up $6571 of total expenses, $4909 which was for rent. During this year professional fees, marketing, ‘other’, and maintenance had increased by $81, $92, $32 and $155 respectively. In contrast, wages & benefits, equipment and utilities experienced a reverse trend with respective figure of $226, $43 and $265.