First sentence: Why this is the first line? This paragraph is the first sentence because it introduces the main idea of the text. It shows the need to manage finances and the decision to create a budget plan. This is an introductory statement that sets the theme for the rest of the text. Why other lines are not chosen? The other paragraphs are not chosen because they do not stand alone. For example, Paragraph 2 starts with "To start," which is a conjunction. Paragraph 3 uses "Realising the need" which is not independent. Paragraph 4 starts with "Every month," which also needs context. They all refer back to the main idea introduced in Paragraph 1.

Concluding sentence: Why this is the last line? This paragraph is the last sentence because it wraps up the process of budgeting. It shows the ongoing action of reviewing and adjusting the budget, which is the final step in managing finances.

Paragraph pairs:

• Pair 1 (Paragraph 1 → Paragraph 2): Paragraph 2 connects to Paragraph 1 because it shows the first action taken after deciding to create a budget. The phrase "To start" indicates the beginning of the process.
• Pair 2 (Paragraph 2 → Paragraph 3): Paragraph 3 follows Paragraph 2 logically because it describes the next action after tracking expenses. The phrase "The next step" shows the order of actions.
• Pair 3 (Paragraph 3 → Paragraph 4): Paragraph 4 connects to Paragraph 3 because it shows what happens after categorising expenses. The phrase "Every month" indicates a regular action that follows the budgeting process.