Answer:
A
Explanation:
If he borrows two dollars that looks like it should be +2 because he has 2 dollars that he didn't have before. But ...
The problem is that he now owes 2 dollars. So the two dollars that he borrowed is wiped out.
+ 2 for the two dollars - 2 when he pays it back. Result 0
+2 - 2 = 0
A