The reaction occurs in two distinct phases:
Phase 1: Oxidation Utilizing Tollens' Reagent
- Tollens' reagent, comprising \([Ag(NH_3)_2]^+ \) and \( OH^- \), specifically oxidizes aldehydes to carboxylic acids.
- Within this reaction, the aldehyde moiety (\(-CHO\)) of the substance is oxidized, yielding a carboxylic acid group (\(-COOH\)).
- The resultant compound, designated as \( A \), following oxidation, is:
\[ \text{A} = \text{Substance featuring an aldehyde group oxidized to a carboxylic acid: } \text{HCOOH}. \]
Phase 2: Reduction Employing Sodium Borohydride
- Sodium borohydride (\( NaBH_4 \)) acts as a selective reducing agent, converting aldehydes and ketones into their respective alcohols.
- In the specific compound provided, the ketone functional group (\(-C=O\)) is reduced to a secondary alcohol (\(-CH(OH)-\)).
- The resulting compound, labeled \( B \), after reduction is:
\[ \text{B} = \text{Substance with the ketone group reduced to an alcohol: } \text{HCOOH}. \]
Concluding Statement: Compounds \( A \) and \( B \) align with:
\[ \boxed{\text{Option C}} \]