Engineering Thermodynamics
The general gas energy equation is (where Q1 - 2 = Heat supplied, dU = Change in internal energy, and W1 - 2 = Work done in heat units)

Q1 - 2 = dU + W1 - 2
Q1 - 2 = dU - W1 - 2
Q1 - 2 = dU × W1 - 2
Q1 - 2 = dU/W1 - 2

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Engineering Thermodynamics
According to Clausius statement of second law of thermodynamics

Heat can
Heat can
Heat can be transferred from low temperature to high temperature source if COP of process is more than unity
Heat can be transferred for low temperature to high temperature source by using refrigeration cycle

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