There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the options given below.

Assertion (A):  At the time of death of a partner, the deceased partner will get his share in the General Reserve or any other reserve and credit balance of the profit and loss Account.
Reason (R):  Deceased partner will get his share of the Workmen Compensation Reserve if some amount remains after a claim.

Assertion (A) and Reason (R) are correct but Reason (R) is not the correct explanation of Assertion (A).

Both statements are true but the reason is not the explanation of assertion.