(A): In case of rolling without slididng,friction force can act in forward and backward direction both

(R): The angular momentum of system will be consereved only about that point about which external angular impulse is zero

The first statement is correct since friction can have any direction in rolling without sliding or can even have zero value.
Also the second statement is correc too which comes from the Law of Conservation of Angular Momentum.
However, the second statment is not an explanation of the first.