TRICK 1.--B wins the first trick with his lower honour in sequence.
TRICK 2.--The usual rule at “no-trump” is to return partner’s lead
with your highest card. This is done to prevent blocking and in order
not to mislead. To arrange the lead, B returns the low spade, knowing
that he can neither deceive nor block his partner’s suit. He arranges
the lead so that hearts may be led through the dealer’s hand.