An ideal gas is in contact with a heat reservoir so that it remains at a constant temperature of 300.0 K. The gas is compressed from a volume of 24.0 L to a volume of 14.0 L. During the process, the mechanical device pushing the piston to compress the gas is found to expend 5.00 kJ of energy. How much heat flows between the heat reservoir and the gas and in what direction does the heat flow occur?