Band 9: 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 a used bookstore in Scotland allocated its expenditure in January and December 2018.

Overall, total operating costs rose substantially by the end of the year, largely due to a sharp increase in rental expenses, which remained the dominant cost in both months. While several categories recorded moderate growth, spending on utilities, wages and equipment declined.

In January, the bookstore spent a total of $4,758, with rent accounting for the largest share at $3,222. Utilities and other expenses were the next most significant items, at $455 and $444 respectively. Marketing and wages and benefits each represented just over $250, whereas comparatively small amounts were allocated to equipment, professional fees and maintenance.

By December, overall expenditure had climbed to $6,571. This rise was primarily driven by rent, which surged to $4,909. Other costs and marketing also increased to $599 and $355 respectively, while professional fees and maintenance, though still minor components, grew noticeably. In contrast, utilities fell sharply to $265, and more modest reductions were seen in wages and benefits and equipment spending.