A piston-cylinder device contains 0.1 kg of steam at 1.4 MPa and 290oC. Steam then expands to a final state of 220 kPa and 150oC, doing boundary work. Heat losses from the system to the surroundings are estimated to be 4 kJ during this process. Assume the surroundings to be at 25oC and 100 kPa, determine (a) the energy change (ΔΦ) of steam and (b) the energy destroyed (I) during the process.