Concept:
Natural agents such as wind and water contribute both to soil formation and soil erosion.
Step 1:
Factors like wind, rain, and flowing water participate in breaking rocks into soil particles and may also remove soil from land surfaces.
\[
A \text{ is correct}
\]
Step 2:
The reason correctly explains how wind and water help in weathering and also cause erosion by carrying away loose topsoil.
\[
R \text{ is correct}
\]
Step 3:
The reason directly explains why the same factors responsible for soil formation can also cause soil erosion.
Step 4:
Hence, both Assertion and Reason are correct, and Reason correctly explains Assertion.
\[
\boxed{\text{(1) Both (A) and (R) are correct and (R) is the correct explanation of (A)}}
\]