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Luke is a freshman at college.  His parents pay for his tuition and housing and provide him with $300 a month for food and other necessities.  Luke wants to keep track of his spending so he always has enough money for food and textbooks and knows if he has any extra money for recreational activities.

Leia is a junior at college.  Her parents pay for her tuition but do not give her money for food, housing, or any other expenses.  Consequently, Leia works a part-time job so she can eat.  Because her budget is so limited, she wants to be able to track her income flow in and out very carefully and needs to make a careful monthly budget for expenses like rent, the electric bill, and her weekly groceries.

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