THE DECISION
The opponent was allowed to play the ball before the player for whom the ball was dropped because the required distance was respected until the ball touched the ground. From that moment, the ball was in play and any player could play it (no offence by Team B). Consequently, the referee punishes the pulling offence committed by Team A with a direct free kick and a caution (yellow card) for unsporting behaviour (SPA).
Read official Law 8 ↗