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Q. Statement 1 : An aqueous solution of ammonium acetate acts as a buffer solution
Statement 2 : A buffer solution reacts with small quantities of hydrogen or hydroxyl ions and keeps the pH almost same

Equilibrium

Solution:

(A) is correct because aqueous solution of salt of $W_A$ and $W_B$ acts as buffer
(R) is correct. Buffer resist the change in $pH$ on addition of small amount of $S_A$ or $S_B$
But it is not the correct explanant of (A)