$Assertion :$ In isothermal process whole of the heat supplied to the body is converted into internal energy.
$Reason :$ According to the first law of thermodynamics :  $\Delta Q = \Delta U + p\Delta V$
AIIMS 1997, Easy
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$\Delta \mathrm{Q}=\Delta \mathrm{U}+\mathrm{P} \Delta \mathrm{V} \quad[\mathrm{PV}=\mathrm{nRT}$

$\Delta \mathrm{Q}=\Delta \mathrm{U}+\mathrm{nR} \Delta \mathrm{T} \quad \mathrm{P} \Delta \mathrm{V}=\mathrm{nR} \Delta \mathrm{T}$

For isothermal change $\Delta \mathrm{T}=0$

$\therefore \Delta Q=\Delta U$

In other words whole of heat supplied is converted into internal energy.

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