If a system does 31.0 kJ of work on its surroundings and releases 105 kJ of heat, what is the change in the internal energy of the system, in kJ

Amachinist turns the power on to a grinding wheel, at rest, at time t = 0 s. the wheel accelerates uniformly for 10 s and reaches the operating angular velocity of 96 rad/s. the wheel is run at that angular velocity for 40 s and then power is shut off. the wheel slows down uniformly at 1.5 rad/s2 until the wheel stops. in this situation, the time interval of deceleration is closest to: