Identify the correct option based on the assertion (A) and reason (R) listed below.

Assertion (A) : In a reversible process, energy transfer as heat and work during the forward process should be equal to energy transfer as heat and work during the reversal of process.

Reason (R) : A reversible process must proceed in a series of equilibrium states.

1
Both A and R are true
2
A is true but R is false 
3
Both A and R are false
4
A is false but R is true

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