Answer:
Mr.Matthews
Explanation:
Mr.Matthews: Started at -12
-12 - 8 + 7 - 13 = -20 + 7 - 13 = -13 - 13 = -26
Mr. Peters: Started at -25
-25 + 8 - 6 = -17 - 6 = -23
In this case, -26 is greater than -23.
Mr.Matthews rested at a greater depth.
Hope this helps :)