Last Value Is Not Last

sales, one row per day so no two rows are peers:

day amount
1 10
2 20
3 30
4 40
SELECT day, amount,
       first_value(amount) OVER (ORDER BY day) AS f,
       last_value(amount)  OVER (ORDER BY day) AS l
FROM sales
ORDER BY day;

Reading down the l column, what are the four values?

A

NULL, 10, 20, 30

B

10, 20, 30, 40

C

40, 40, 40, 40

D

10, 10, 10, 10