Assuming I have understood what has happened {if I am wrong correct me and I shall try again
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On the first board:
Team A: -140 -140 = -280 = -7 imps
Team B: +200 +140 = +340 = +8 imps
On the second board:
Team A: Average plus = +3 imps
Team B: Average = 0 imps
Note that the score in the other room is ignored once the Director gives Average and Average Plus. That is why it is far better to assign real scores, and a Director should always do so if the board was played at all. I assume here the board was unable to be played.
Now, there are two possibilities. Either this knockout teams, or it is some other teams like a congress round robin or a league.
First, assume it is
not knockout teams
Team A scored +23 -6 -7 +3 = +13
Team B scored -23 +6 +8 +0 = -9
It does not matter that these two scores do not agree. That is never necessary except in knockout teams, so now let us assume
it is knockout teams.
In knockout teams you average the scores on each board if they are different. So the first board is scored as
(-7 -8)/2 for Team A, ie -7.5 imps.
The second board is scored as
(+3 +0)/2 for Team A, ie +1.5 imps.
In each case Team B gets the reverse.
So if this was knockout,
Team A scored +23 -6 -7.5 +1.5 = +11
So Team A beat Team B by 11 imps.