
Explanation:

Box 1: Billing admin
manage service request
Purchase new services
Etc.
Assign the Billing admin role to users who make purchases, manage subscriptions and service requests, and monitor service health.
Box 2: User admin
User admin
Assign the User admin role to users who need to do the following for all users:
- Add users and groups
- Assign licenses
- Manage most users properties
- Create and manage user views
- Update password expiration policies
- Manage service requests
- Monitor service health
Reference:
https://learn.microsoft.com/en-us/microsoft-365/admin/add-users/about-admin-roles