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I understand why (B) is zero. I am having trouble understanding why (A) = Zero. TIA Answer the following questions using the information below: 14)

I understand why (B) is zero.
I am having trouble understanding why (A) = Zero.
TIA
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image text in transcribed
Answer the following questions using the information below: 14) In the above chart, the amounts for (A) and (B), respectively, are: A) $10,500U;$55,000U B) $10,500U; Zero C) Zero; $55,000U D) Zero; Zero

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