During a process, the internal energy of the system increases by `240kJ` while the system performed `90 kJ` of work on its surroundings. How much heat was transferred between the system and the surroundings during this process. In which direction did the heat flow?

Explanation

To solve the problem, we will use the first law of thermodynamics, which states:

\[ \Delta U = Q + W \]

Where:
- \(\Delta U\) is the change in internal energy of the system.
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