(b) From FLOT $\mathrm{\Delta}Q = \mathrm{\Delta}U + \mathrm{\Delta}W$
$\because$ Heat supplied to the system so $\mathrm{\Delta}Q \rightarrow$ Positive
and work is done on the system so $\mathrm{\Delta}W \rightarrow$ Negative
Hence $+ \mathrm{\Delta}Q = \mathrm{\Delta}U - \mathrm{\Delta}W$