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 a bookstore in 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 expenses 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, money used 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 an increasing trend, reaching to $355 from $263. Amount of money spent on maintenance increased around 4 times, reaching $42 in the final month. As for the latter, the expenditure of “other” also increased by more than $150, reaching $599.

In contrast, other categories showed a downward trajectory. Wages and benefits decreased to $226 from $260. The mount of money was spent on equipment also dropped by a mere $10 and recorded $43. However, amount of money spent on utilities showed a substantial decrease from $455 to $265.

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