कंप्यूटरीकृत लेखांकन प्रणाली में, इनमें से कौन सा नॉन-मास्टर (अस्थायी/लेनदेन) डेटा का उदाहरण नहीं है (अर्थात मास्टर डेटा का उदाहरण है)?

Given below are two statements: one is labelled as Assertion A and the other is labelled as Reason R. Assertion A: An SQL View does not physically store data, despite its ability to consolidate complex joins and aggregations into a reusable structure. Reason R: An SQL View is a virtual table defined by a stored SELECT query, meaning data is dynamically fetched from base tables each time the view is accessed. In the light of the above statements, choose the most appropriate answer from the options given below:

Consider the following statements regarding foundational database system definitions: Statement 1: A database is defined as the raw, unprocessed facts and figures without context that are collected for systematic retrieval. Statement 2: A Database Management System (DBMS) is the intermediary software managing the database, providing data abstraction and ensuring security and integrity. Which of the statements given above is/are correct?