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 compares the expenses of a used bookstore in Scotland in January and December 2018.

Overall, the bookstore’s total spending increased considerably over the year, from $4,758 to $6,571. Rent remained the largest expense in both months and was the main reason for the rise in overall expenditure, while utilities, wages and equipment costs decreased.

In January, rent accounted for the largest share of spending at $3,222. Other significant expenses included utilities ($455) and other costs ($444). Marketing and wages and benefits were similar at around $260, whereas equipment, professional fees and maintenance were relatively minor expenses, all below $60.

By December, rent had risen sharply to $4,909, an increase of almost $1,700. Other expenses and marketing also grew, reaching $599 and $355 respectively. Professional fees more than doubled from $51 to $132, while maintenance increased from $10 to $42. In contrast, utilities fell significantly from $455 to $265, and both wages and benefits and equipment declined slightly to $226 and $43. As a result, total expenditure rose substantially by the end of the year.