✿ The Quantity best expressed as -3.2 is a Withdrawal of $3.20
Because :
The Value which is expressed above sea level should be Positive.
Profit is always a Positive
Withdrawal's are Negative
✿ The Quantity best expressed as +5.1 is 5.1 feet above sea level
Because :
The Value which is expressed above sea level should be Positive.
Debt and Withdrawals are always Negative