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Let's first look at statement 2 which is p-q=3.
This tell us nothing about R or S and so would be insufficient.

Now let's consider statement 1:-
(10^p)*S-(10^q)*R=(10^q)
Rearranging this would give us (10^p)*S=(10^q)*(1+R)
or,[(10^p)/(10^q)]*S=(1+R)
or,[10^(p-q)]*S=(1+R)

Now since p>q, we know that 10^(p-q)*S would result in some number with a 0 in the units digit.For the left hand side to have a 0 in the units digit, R must have a 9 in the units digit, hence sufficient.

We can take simple examples.Let p=3 and q=2 and let S=6
then, 10^(p-q)=10 and so 10*S=60
Therefore R must be 59.

Hope this helps.
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Here is my explanation in the attachment. hope it helps :)
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