Step 1: Analyzing the Assertion.
In an ideal step-down transformer, electrical energy is conserved, and no energy is lost in an ideal case. Hence, Assertion is true.
Step 2: Analyzing the Reason.
While it is true that in a step-down transformer the voltage decreases and the current increases, this is not the reason why electrical energy is conserved. The energy conservation in an ideal transformer is independent of this fact. Hence, Reason (R) is true, but it is not the correct explanation for Assertion .
Step 3: Conclusion.
Thus, the correct answer is if both Assertion and Reason (R) are true but Reason (R) is not the correct explanation of Assertion .