The budget is being prepared on a month-by-month basis, by analysing the same month from the previous three years. January and February have been completed, so you need to start working on March. The problem is though, that no-one know where the Assistant Accountant left all of her working papers and the previous years figures!

So you head down to the finance store room and begin rummaging through the archive boxes. The first thing you manage to find is the Profit and Loss Statements for the Rooms Division. Given that the rooms department drives so much of the hotel's business, you decide to start your analysis here, and look for the other information later in the week.