If you assume that the program is assembled with assembler as shown then the information is incomplete because
To execute the instruction SUB M at location 0108 you need the content of memory location 0701 pointed by [HL] to perform the operaion SUB M which is A = A-[HL]
Assuming that the data apears in memory as shown in the instructions which means
0100 LXI SP
0101 00
0102 FF
0103 LXI H
0104 07
0105 01
0106 MVI A
0107 20
0108 SUB M
if the memory content is as above then
The content od accumulator when the program counter reaches 0109H is
(A) 20H (B)02H (C)00H (D)FFH