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 :

1. A \(A\) is correct but \(R\) is not correct
2. B \(A\) is not correct but \(R\) is correct
3. C Both \(A\) and \(R\) are correct and \(R\) is the correct explanation of \(A\)
4. D Both \(A\) and \(R\) are correct but \(R\) is not the correct explanation of \(A\)