It appears so. I'm struggling to understand how the account holder and the person who wrote this article missed it.
don't know what kind of statement it is, but if it is a statement as in a bill, an amount of $140 means 'you owe us $140'. A negative amount would in turn mean 'we owe you'.
It says "Account Statement", so that cannot be the case. Also, if you look at the activity: the refund is positive and the express checkout is negative.