Assertion (A): In a Wheatstone bridge circuit, if we interchange the position of the cell and the galvanometer, the balance condition $\frac{\text{P}}{\text{Q}} = \frac{\text{R}}{\text{S}}$ remains unchanged. Reason (R): $\frac{\text{P}}{\text{Q}} = \frac{\text{R}}{\text{S}} \Rightarrow \frac{\text{Q}}{\text{S}} = \frac{\text{P}}{\text{R}}$ so balance condition remains same.