Heat supplied, $Q=100 J / s$
The system performs at a rate of $75 J / s$
Work done, $W=75 J / s$
From the first law of thermodynamics, we have
$Q=U+W$
Where, $U=$ Internal energy
$\therefore U= Q -W$
$=100-75$
$=25 J / s$
$=25 W$
Therefore, the internal energy of the given electric heater increases at a rate of $25\; W$