The second image shows the same person's hand holding a white marker, but now the whiteboard background is red. The word 'EXPENSE' is written in large, bold letters across the board. The list of words above 'EXPENSE' has been changed to include 'INVESTMENT', 'SALARY', 'ADMINISTRATION', 'COMMUNICATION', 'UTILITY', 'FREIGHT', 'RENT', 'FRINGE BENEFIT', 'MAINTENANCE', 'RAW MATERIALS', 'TRANSPORTATION', 'ADVERTISING', and 'COMMISSION'. The image is brighter and has a more vibrant appearance