Given below are two statements. One is labelled as Assertion A and the other is labelled as Reason $R$.

Assertion $A$ : If $dQ$ and $dW$ represent the heat supplied to the system and the work done on the system respectively. Then according to the first law of thermodynamics $d Q=d U-d W$.

Reason $R :$ First law of thermodynamics is based on law of conservation of energy.

In the light of the above statements, choose the correct answer from the option given below :

JEE MAIN 2023, Medium
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First law of thermodynamics is based on law of conservation of energy and it can be written as $dQ = dU - dW$ where $d$W is work done on the system
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