A system undergoes a process consisting of the following two steps:
Step 1: The system absorbs $72 \mathrm{~J}$ of heat while $35 \mathrm{~J}$ of work is done on it.
Step 2: The system absorbs $35 \mathrm{~J}$ of heat while performing $72 \mathrm{~J}$ of work.
Calculate $\Delta E$ for the overall process.