A system undergoes a process in which system releases 200 J heat and work done by the surroundings is 300 J. Change in internal energy of the system is
ΔU = q + w
Since system releases heat, q will be negative. It is also given that work done by the surroundings is 300 J which is the same as the work done on the system. Hence, w has a +ve sign. Keeping this in mind, we get:
= −200 + 300 = 100 J