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 the expenses of the bookstore of Switzerland for the initial and last month of 2018.

Overall, it is clear that the total amount of expenses increased. However, the most dramatic rise was seen in the expenditure of rent whereas the smallest one was in that of maintenance.

Regarding the amount of outgoings whose percentages registered substantial increases, by far the biggest increase was in rent. Going from $3222 in January to just over $4900 in December. Furthermore, spent money for professional fees also increased from $51 in the beginning of the year to $132 at the end. When it comes to marketing expenses, this also showed increasing trend, reaching to $355 from $263. Amount of money spent for maintenance increased much or less 4 fold, reaching $42 in the final month. As for the latter, the expenditure of “other” also increased by more than $150 and reached $599.

In contrast, there were decreases in the expenses’ amount. Wages and benefits decreased to $226 from $260. Amount of money was spent for equipments also dropped only by $10 and recorded $43. However, quantity of money spent for utilities showed substantial decrease from $455 to $265.

Although some spendings had decreased, but the total amount still showed an increasing trend, which reached $6571 from $4758.