What are the signs of (Delta E_{mathrm{R}}, Delta S_{mathrm{R}}), and (Delta S_{mathrm{R}} / Delta E_{mathrm{R}}) for a

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What are the signs of \(\Delta E_{\mathrm{R}}, \Delta S_{\mathrm{R}}\), and \(\Delta S_{\mathrm{R}} / \Delta E_{\mathrm{R}}\) for a thermal transfer of energy \((a)\) to and \((b)\) from a thermal reservoir?

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