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 the expenditure of a second-hand bookstore located in Scotland in January and December 2018.

Overall, it is clear that the total expenses of the bookstore increased over the given period. Additionally, rent was by far the largest single expense in both months, whereas maintenance accounted for the smallest amount of money spent.

In January 2018, total expenditure stood at $4,758, which grew significantly to $6,571 by December. The most significant cost was rent, which rose from $3,222 in January to $4,909 in December. Similarly, spending on marketing and other expenses also experienced an upward trend, increasing from $263 to $355 and from $444 to $599, respectively. Professional fees and maintenance costs saw slight increases as well, rising from $51 to $132 and from $10 to $42, respectively.

In contrast, expenses in some categories declined over the year. Spending on utilities dropped notably from $455 in January to $265 in December. Minor decreases were also recorded in wages and benefits, which fell from $260 to $226, and equipment costs, which went down slightly from $53 to $43.