Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R):

Assertion (A): A share is a fractional part of the share capital and forms the basis of ownership interest in a company.

Reason (R): Shares refer to the units into which the total share capital of the company is divided.

In the context of the above two statements, which of the following is correct?

1
Both Assertion (A) and Reason (R) are true, and Reason (R) is the correct explanation of Assertion (A).
2
Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A).
3
Assertion (A) is true, but Reason (R) is false.
4
Assertion (A) is false, but Reason (R) is true.

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