Identify the Bronsted-Lowry acid and base in each of the following neutralization reactions:
(a) $\mathrm{HC}_{2} \mathrm{H}_{3} \mathrm{O}_{2}(a q)+\mathrm{LiOH}(a q) \longrightarrow \mathrm{LiC}_{2} \mathrm{H}_{3} \mathrm{O}_{2}(a q)+\mathrm{H}_{2} \mathrm{O}(l)$
(b) $2 \mathrm{NH}_{3}(a q)+\mathrm{H}_{2} \mathrm{SO}_{4}(a q) \longrightarrow\left(\mathrm{NH}_{4}\right)_{2} \mathrm{SO}_{4}(a q)$