Can anyone tell me why the 100px top margin of the second div appears in the latest versions of Chrome, Firefox, Opera, and Safari, but doesn’t appear in IE 7?

```
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<body>
<div style="position:absolute; top:0px; left:0px; height:99px; width:100px; border:1px solid #000000"></div>
<div style="margin-top:100px; height:200px; width:100px; border:1px solid #000000"></div>
</body
</html>

```

Also, can anyone tell me why switching the order in which I introduce the div elements fixes the problem? 

```
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<html>
<body>
<div style="margin-top:100px; height:200px; width:100px; border:1px solid #000000"></div>
<div style="position:absolute; top:0px; left:0px; height:99px; width:100px; border:1px solid #000000"></div>
</body
</html>

```