“…As has been pointed out by Dickerson and Mottmann 3 and Marcella and Sheldon, 8 given the symmetry of the cycle, the fact that the transfer of heat along the upper half of the cycle, Q(W→N→E;⌸), is positive while the transfer of heat along the lower half of the cycle, Q(E→S→W;⌸), is negative, could lead to the erroneous identification of these transfers of heat with the input heat flow, Q in , and the output heat flow, Q out , respectively. This erroneous identification can arise from an analysis based only on the first law of thermodynamics: because the gas expands ͑compresses͒ along the upper ͑lower͒ half part of the cycle, the work along this part is negative ͑positive͒.…”