Step 1: Concept
Plant cell division and differentiation
Step 2: Meaning
Understanding the roles of meristemoids in plant development and the process of microspore division.
Step 3: Analysis
Statement A correctly identifies that meristemoids are individual cells responsible for the formation of distinct structures through differentiation. However, Statement R describes a specific process related to the development of pollen grains rather than meristemoids.
Step 4: Conclusion
Both statements are correct, but Reason (R) does not explain Assertion (A).
Final Answer: (B)