Why are these array functions not working the same?

I have having a big problem trying to figure out why this code is not producing consistent results. There are 2 tables: the first one I made up all the numbers, the second one is the one I'm working with. I want to mark the table to be reviewed if, in the same row: 1) Purchase Order is greater than 0, AND 2) Ending Balance is greater than Purchase Order

The code for the top table works perfectly. The table should not be reviewed because in all cases where A>0, B