Assertion (A) - Amphibians such as frogs can breathe underwater as well as on land.
Reason (R) - Frogs breathe through lungs on land and through their moist and slimy skin underwater.
Both A and R are true and R is the correct explanation of A.
Frogs being amphibians can breathe through multiple means. They have lungs like other land animals and breathe using normal inhalation and exhalation on land. They can also breathe underwater by absorbing the dissolved oxygen through their moist skin. They are extremely slimy and slippery because of their moist skin.