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A system dissipates 12 J of heat into the surroundings; meanwhile, 28 J of work is done on the system. What is the change of the internal energy ΔEth of the system? A system dissipates 12 of heat into the surroundings; meanwhile, 28 of work is done on the system. What is the change of the internal energy of the system? a. -40 J b. -16 J c. 16 J d. 40 J