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 \( dQ = dU - dW \).
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 options given below: