What is the role of $RNA$ polymerase $III$ in the process of transcription in Eukaryotes?

If both strands of $DNA$ were to act as templates during transcription,then:

Removal of $RNA$ polymerase $III$ from nucleoplasm will affect the synthesis of

Given below are two statements, one is labelled Assertion $(A)$ and the other is labelled as Reason $(R)$.
Assertion $(A) :$ In eukaryotes, primary transcripts $(hnRNA)$ contain both exons and introns, and introns are non-functional.
Reason $(R) :$ In bacteria, the $mRNA$ does not require any processing, and transcription and translation take place in the same compartment.
In the light of the above statements, choose the most appropriate answer from the options given below $:$

If the sequence of nucleotides in a template strand of $DNA$ is $3'-ATGCTTCCGAAT-5'$. Write the sequence in the corresponding region of the transcribed mRNA.

The $RNA$ polymerase $III$ is responsible for the transcription of which $RNA$?