Natural Asymmetry Between Heat and Work Conversion

To analyze the given statements:

1. Analysis of STATEMENT-1:
   Work can be completely converted into heat in a continuous or cyclical process without leaving any other change in the system or surroundings (for instance, through mechanical friction or Joule heating, where $W \to Q$ with $100\%$ efficiency).
   Conversely, heat cannot be completely converted into work in a cyclic process without rejecting a fraction of that heat to a colder reservoir. This fundamental directionality introduces an inherent, natural asymmetry between the interconversion of heat and work.
   Therefore, STATEMENT-1 is True.

2. Analysis of STATEMENT-2:
   According to the Kelvin-Planck statement of the Second Law of Thermodynamics:
   $\text{"It is impossible for any device that operates on a cycle to receive heat from a single reservoir and produce a net amount of work."}$
   In other words, no thermodynamic process is possible whose sole result is the absorption of heat from a single thermal reservoir and its complete conversion into equivalent work.
   Therefore, STATEMENT-2 is True.

3. Explanation Relation:
   The exact reason why work and heat conversion is asymmetric is governed by the Second Law of Thermodynamics. While $100\%$ of work can be dissipated entirely into heat, the complete conversion of heat into work without any other simultaneous change (such as heat rejection to a sink or entropy increase elsewhere) is strictly forbidden by the Kelvin-Planck statement. Thus, STATEMENT-2 directly explains the natural asymmetry described in STATEMENT-1.

Hence, STATEMENT-1 is True, STATEMENT-2 is True, and STATEMENT-2 is a correct explanation for STATEMENT-1.

Correct Option: (A)