First plot the data as given with the amount in the account as the independent variable (x-axis). Use your graphing calculator or a graphing app such as desmos.com or geogebra; or just use a piece of graph paper. You will get a clear negative association that is linear. So student A was incorrect in saying it was non-linear.
Second, plot the data again using the month as the independent variable (x-axis). Once again, you will get a clear negative correlation that is linear. So student B was incorrect in saying it was a positive association.
Typically, the month is the independent variable, and the amount in the account would be the dependent variable. The correlation is negative and linear.
Philip P.
12/03/21