In a process a system does 140 J of work on the surrondings and only 40 J of heat is added to the system, hence change in internal energy is
180 J
-180 J
-23.92 Cal
Given W = −140 J; q = 405
Δ E = q + W = 40 − 140 = −100 J(1cal = 4.18 J) = −23.92 Cal