Na pulled out due to illness on Thursday after playing the first nine holes at 4-over par 40 while Zalatoris withdrew due to an unspecified injury before starting his round.
Na, a South Korean-born American, was one of 18 players from the Saudi-backed LIV Golf tour who qualified for the Masters.
Na made a dreadful start, driving close to a tree in the rough on the first hole and then going beyond the green with his approach shot - ending with opened with a double bogey.
Na had an eventful half-round as he birdied the par-5 second hole, before bogeys at the third, fifth and par-3 sixth and a birdie at the par-5 eighth before another bogey on nine.
World number 96 Na's best result at Augusta has been to finish in a share for 12th which has achieved in three of his 11 Masters starts, most recently in 2021.
Zalatoris finished second at the Masters two years ago and was also runner-up at the PGA Championship in 2022 and tied for second in that year's US Open.