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

Estimate the kinetic energy of the neptune with respect to the sun as the sum of the terms, that due to its daily rotation about its axis, and that due to its yearly revolution about the sun. [assume the neptune is a uniform sphere with mass = 1.0×1026 kg , radius = 2.5×1010 m , rotation period 16.1 h , orbital period 6.01×104 d and is 4.6×109 km from the sun.]