An intermediate heat exchanger in a cascade refrigeration system exchanges heat between a condensing refrigerant in the upper loop and a boiling refrigerant in the bottom loop. The amount of heat exchanged is 350 kW. The ambient temperature (dead state) is 300K, the temperature of the condensing vapor is 285K and that of the boiling liquid is 5°C lower. Compute the entropy production and the exergy (work) loss due to the exchange of heat across a finite temperature difference. The heat exchanger shell is perfectly insulated.