The answer is a because you said it was
It was showed as a surplus because it was a surplus when it came to the budget. The problem behind it that for the first time in a while, the United States budget worked with a surplus after the year ended even though it was not the idea of a surplus that the people believed.
The surplus disappeared because it never really existed. It was a surplus but it didn't mean that the country was not in debt. The country had a huge amount of debt to other countries or to companies or to any other institution such as a bank. The surplus was eaten up by the debt accumulated over the years. There was a surplus, but the debt was not reduced.
The fire led to legislation requiring improved factory safety standards and helped spur the growth of the International Ladies' Garment Workers' Union (ILGWU), which fought for better working conditions for sweatshop workers.
Date: March 25, 1911
Deaths: 146
Location: Asch Building, Manhattan, New York City, New York, U.S.
Non-fatal injuries: 78