Q. Assertion (A) Significant figures for is , whereas for it is
Reason (R) Zero at the end or right of a number are significant provided they are not on the right side of the decimal point.

 400  173 Some Basic Concepts of Chemistry Report Error

Solution:

Zeroes at the end or right of a number are significant provided they are on the right side of the decimal point. As per the above principle, significant figure for is while for it is .
Thus, is correct but is incorrect.