Assertion (A): In case of rolling without sliding, friction force can act in forward and backward direction both.
Reason (R): The angular momentum of a system will be conserved only about that point about which external angular impulse is zero.
Solution:
Assertion (A) is true: Friction acts to prevent slipping, which can be forward or backward depending on the situation (e.g., accelerating or braking).
Reason (R) is true: Angular momentum is conserved when the net external torque (and thus angular impulse) about the point is zero. Both statements are true, but R does not explain A.
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