Step 1:

Differentiating the First Law of Thermodynamics with respect to time,

We get

dQ dU dW
=
+
dt
dt
dt

Where

dU
dt

is the rate at change of a system's internal energy,

dQ
dt

is the rate of heat transfer to the system, and

dW
dt

is the rate at which the system does work.

Here,

dU
=45 W
dt

and

dW
=165 W
dt
Then, the rate of heat flow into system is

dQ
=( 45+165 ) W =210 W
dt