Suppose a system receives a "deposit" of 45 j of work from the surroundings and loses a "withdrawal" of 82 j of heat to the surroundings. what is the magnitude and the sign of δe for this process?

The , the variation of energy of the system, is given by

The value of the energy variation is negative, because the system lost more heat (82 J) than what it received (45 J), and for the sign convention of the first law of thermodynamics, the heat lost by a system is expressed as a negative number.