Explanation: The figures above were selected based on significant percentage changes that indicate substantial variances year-over-year. For example, Telephone Expenses show an 820% increase, which could imply increased business activity or new policies requiring enhanced communication infrastructure.

(b) Identification of Unusual Features

• High increase in “Staff Salaries & Allowances” and “Subscriptions & Donations.”
• Large increment in “Telephone Expenses,” which may need verification for proper allocation or categorization.

(c) Explanations for Non-Selected Items

Certain items were not flagged in part (b) despite moderate increases, as they fall within expected operational changes that do not significantly impact overall financial health.