Step (1): Removal of acidic hydrogen leaving negative charge on carbon.
Step (2): Negative carbon attacking positive carbonyl carbon leads to formation of closed ring.
Step (3): Negative oxygen attracts proton from water regenerating the OH⁻ base.
Step (4): Dehydration and formation of double bond.
B
No new substances are made
A phospholipid has a charged head and an uncharged tail.