Income
Fee 8000yen x 18p=144000yen
    400yen(Dr.Inui: Assistant)
----------------------------
Total 144400yen

Spending
Food 6000yen x 20p=120000yen
Room 18400yen
----------------------------
Total 138400yen

Balance 6000yen
This 6000yen is changed to gift certificates
and is given to Professor Minami
as a souvenir.