A closed system of mass 5.3 lb. undergoes a process in which there is a heat transfer of 215 ft-lbf from the system to the surroundings. There is no work during the process. The velocity of the system changes from 12 ft/s to 48 ft/s, and the elevation decreases by 135 ft. The acceleration of gravity is 32.2 ft/s2. Determine the change in internal energy of the system in ft-lbf and BTU.