A closed system of mass 10 kg undergoes a process during which there is energy transfer by work from the system of 0.147 kJ/kg, an elevation decrease of 50 m, and an increase in velocity from 15 m/s to 30 m/s. The specific internal energy decreases by 5 kJ/kg. The acceleration of gravity is constant at 9.7 m/s2. Determine the heat transfer [kJ] for the process (magnitude and direction).