●Aisling, salary Colm, salary Child Benefit Total Income (A) Planned Expenditure Fixed Expenditure Rent Life Assurance Motor Insurance Subtotal Irregular Expenditure Groceries Car Running Costs Light And Heat Mobile Phone Childcare Costs Subtotal Discretionary Expenditure Entertainment Gym Classes Presents Subtotal Total Expenditure (B) Net Cash Opening Cash Closing Cash
(b) Identify the month with the smallest closing cash figure. Suggest one reason for this.