Given below are two statements, one is labelled Assertion $(A)$ and the other is labelled as Reason $(R)$.
Assertion $(A) :$ In eukaryotes, primary transcripts $(hnRNA)$ contain both exons and introns, and introns are non-functional.
Reason $(R) :$ In bacteria, the $mRNA$ does not require any processing, and transcription and translation take place in the same compartment.
In the light of the above statements, choose the most appropriate answer from the options given below $:$

• A
  Assertion is not correct but Reason is correct.
• B
  Both Assertion and Reason are correct and Reason is the correct explanation of Assertion.
• C
  Assertion is correct but Reason is not correct.
• D
  Both Assertion and Reason are correct but Reason is not the correct explanation of Assertion.