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 :

$(i)$ Sequentially keeping in contact with $2$ reservoirs such that each reservoir supplies same amount of heat.
$(ii)$ Sequentially keeping in contact with $8$ reservoirs such that each reservoir supplies same amount of heat.
In both the cases body is brought from initial temperature $100^o C$ to final temperature $200^o C$. Entropy change of the body in the two cases respectively is :
