An air heater in a large coal-fired steam generator heats fresh air entering the steam generator by cooling flue gas leaving the steam generator. One million lbm/hr of air at $100^{\circ} \mathrm{F}$ and 1.1 million lbm/hr of flue gas at $720^{\circ} \mathrm{F}$ enters the air heater. The flue gas leaves at $310^{\circ} \mathrm{F}$. Flue gas has $c_{p}=0.26 \mathrm{Btu} / \mathrm{lbm}^{\circ} \mathrm{F}$ and $k=1.39 .$ Pressure changes are small and may be neglected. Calculate the temperature of the air leaving the air heater and the total entropy change for the process.