Assertion (A): Selling is important not merely for increasing the profits of businessmen, but also for making goods and services available to the consumers in society.
Reason (R): It is the process whereby goods and services finally flow to the consumers who need them and the firm performs its functions of distributing its products among consumers.

A. Assertion (A) and Reason (R) both are true

B. Assertion (A) is true but Reason (R) is not true

C. Assertion (A) is not true but Reason (R) is true

D. Assertion (A) and Reason (R) are true and Reason (R) is the reason of Assertion (A)

Answer: Option D