Consider the follwoing statesments in regard to India's recently endorsed website made by Indian climate experts, listing the historical carbon dioxide emissions of developed countries.

A)  Emission list was created with the aim of highlighting the disparity between the emissions of developed and developing countries.

B)  Countries like the United States, Australia, Canada & countries in Western Europe are shown as having a net carbon debt on the other hand, developing countries like India & China are having net credit.

Which of the statements is/are correct?