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For the entropy balance of a thermostatted resistor, electrical work becomes heat $Q=I^{2}Rt=2.0\times 10^7\mathrm{J}$. At fixed temperature the resistor has no net change of thermodynamic state; it exports this heat to its thermostat. Treating the electrical supply as a source of work,Entropy is produced by Joule heating even though it does not accumulate in the resistor. Additional entropy production inside a nonideal power supply is outside the specified model.