Practice question

Question

Directions For Questions
Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R).
Assertion (A): A company has postponed paying suppliers, so that the period-end cash balance appears higher in the books of the company. This is an example of window dressing.
Reason (R): Through window dressing, a company can present a better financial position of the firm than the actual position.
In the context of the above statements, which one of the following is correct?