The change in internal energy is -30.7 J as no the heat is not absorbed in the process.
Internal energy, in thermodynamics, is the quality or state function that characterizes a substance's energy when capillary effects and other external magnetic, electric, and other fields are absent. The value of the energy is dependent on the state of the material rather than the type of operations that were used to get there, just like any other state function. According to the first rule of thermodynamics, the amount of effort required to alter the state of a system when only work is involved is equal to the change in internal energy.
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