Give below are two statements marked as Assertion (A) and Reason (R). Read the statements and choose the correct option.
A: Planning and controlling are interdependent and interlinked.
R: Planning provides the goals and objectives that the controlling function uses to measure performance.
(a) Both A and R are true, but R is not the correct explanation of A.
(b) Both A and R are true, and R is the correct explanation of A.
(c) A is true, but R is false.
(d) A is false, but R is true.