2. The successful transaction is the closing price per ton 1940 yuan. Naturally, in this case, both sides are profitable.

The opening price of A is per ton 1800 yuan, the closing price is per ton 1940 yuan, and the profit per ton 140 yuan.

B's selling opening price is 2000 yuan per ton, and its closing price is 1.940 yuan per ton, with a profit of 60 yuan per ton.

Therefore, when the futures period is converted into cash, buyers and sellers can make a profit in the futures market after negotiating the closing price.