Which of the following statements is incorrect regarding the first law of thermodynamics?

An electric heater supplies heat to a system at a rate of $100 \text{ W}$. If the system performs work at a rate of $75 \text{ J/s}$, then the rate at which internal energy increases will be: (in $\text{ W}$)

$A$ diatomic gas has an initial internal energy of $80 cal$. $A$ work of $18 cal$ is done on the gas and the gas releases heat energy of $42 J$. The final internal energy of the gas is

$A$ resistance coil connected to an external battery is placed inside an adiabatic cylinder fitted with a frictionless piston and containing an ideal gas. $A$ current $i$ flows through the coil which has a resistance $R$. At what speed must the piston move upward in order that the temperature of the gas remains unchanged? Neglect atmospheric pressure.

$A$ gas absorbs $18 \ J$ of heat and work done on the gas is $12 \ J$. Then the change in internal energy of the gas is: (in $J$)

Which of the following does not follow the first law of thermodynamics? $(W = \text{work}, Q = \text{heat}, \Delta U = \text{change in internal energy})$