$P -$ This cell is big,has abundant food reserve and a large irregularly shaped nucleus.
$Q -$ This cell is small and floats in the cytoplasm of the vegetative cell. It is a spindle-shaped cell with dense cytoplasm and a nucleus.
$\quad\quad \quad P \quad \quad Q$

• A
  Microspore $\quad\quad$ Vegetative cell
• B
  Generative cell $\quad\quad$ Vegetative cell
• C
  Vegetative cell $\quad\quad$ Generative cell
• D
  Vegetative cell $\quad\quad$ Microspore