$\frac{Q_{\text {in }}}{Q_{\text {ott }}}=\frac{T_{\text {in }}}{T_{\text {out }}}$ $....(I)$
Substitute $500 Q_{\text {in }}, 400$ for $T_{\text {in }} 300$ for $T_{\text {old }}$ in equation $(I).$
$\frac{500}{Q_{\text {out }}}=\frac{400}{300}$
$Q_{\text {out }}=375 J$
