Consider the following statements— Assertion

Explanation

Let the number is 1, if it is increased by 40% then its total value = 1+ 40% of 1 = 1.4 But if it is decreased by 40%. then the number 1–40% of 1 = 0.6 Therefore, on reduction by 40% the number has to be multiplied by 0.6, dividing by 1.4 cannot yield 0.6 per unit. hence A is true but R is false.