Q. Assertion (A) To make ATP from ADP and inorganic phosphate requires of energy per mole.
Reason (R) ATP is found in every cells.

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Solution:

Assertion is false, but Reason is true and Assertion can be corrected as
The breaking of ATP into ADP and inorganic phosphate releases of energy per mole (not the making of ATP from ADP).
This energy is released from breaking of high energy phosphate bonds in ATP. All cells of the body have ATP molecules in them.