(a)
From first law of thermodynamic.
$\mathrm{\Delta}E = q + W\ Given,\ q = + 300$ cal ($\because$Heat is absorbed)
$W = - 500$ cal
($\because$Work is done on surroundings)
$\therefore$ $\mathrm{\Delta}E = q + W = 300 + ( - 500)$
$\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ = - 200$ cal