Boric acid (\( \text{H}_3\text{BO}_3 \)) is a weak monobasic acid that behaves as a Lewis acid by accepting hydroxide ions. In aqueous solution:
\[
\text{H}_3\text{BO}_3 + 2\text{H}_2\text{O} \rightleftharpoons [\text{B(OH)}_4]^– + \text{H}_3\text{O}^+
\]
This explains why Q is 2 water molecules and P is \( \text{H}_3\text{BO}_3 \).