Aoife Healy, salary Conor Healy, salary Child Benefit Total Income (A) Planned Expenditure Fixed Expenditure Mortgage House Insurance Bin Charge Subtotal Irregular Expenditure Groceries Light And Heat Car Running Costs Mobile Phone Childcare Subtotal Discretionary Expenditure Presents Entertainment Gym Subtotal Total Expenditure (B) Net Cash Opening Cash Closing Cash
(b) Identify the trend in the closing cash figures over the four months. Is this a good or bad trend? Explain your answer.