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$Assertion :$ The heat supplied to a system is always equal to the increase in its internal energy.
$Reason :$ When a system changes from one thermal equilibrium to another, some heat is absorbed by it.
If both Assertion and Reason are correct and the Reason is a correct explanation of the Assertion.
If both Assertion and Reason are correct but Reason is not a correct explanation of the Assertion.
If the Assertion is correct but Reason is incorrect.
If both the Assertion and Reason are incorrect.
Solution
According to first law of thermodynamics, $\Delta Q = \Delta U + \Delta W = \Delta U +P\Delta V$. If heat is supplied in such a manner that volume does not change $\Delta V = 0$,i.e., isochoric process, then whole of the heat energy supplied to the system will increase internal energy only. But, in any other process it is not possible. Also heat may be adsorbed or evolved when state of thermal equilibrium changes.