Direction: In the question given below are two statements labelled as Assertion (A) and Reason (R). In the context of the two statements which one of the following is correct? Assertion (A) The term risk bearing is associated with companys capital. Reason (R) The profit worth and balance sheet of company reflect its working capital. Codes

• A. Both A and R are true and R is the correct explanation of A
• B. A is true, but R is false
• C. Both A and R are false
• D. Both A and R are true, but R is not the correct explanation of A