Answer:
A, Harry has $27 more.
Explanation:
I could be wrong but.
1) debit cards are of your money, if you have $14 in your account it means you have $14 that you can spend without owing anything.
2) credit cards allow you to borrow money with the expectation that you pay it back. So if you have $13 of credit, you owe $13 which I guess could be seen as -$13.
3) the distance between -13 and 14 is 27.