Given Number Cards: \(4000, 13000, 300, 70000, 150000, 20, 5\)
 
Target Number: 110000
 
Assertion (A): The closest possible value to 110000 that can be constructed using the given number cards is 109000.
 
Reason (R): The value is achieved by the calculation:
 
70,000+13,000+(4,000×5)+(300×20) \(=\) 109000.