The heat transfer from the surrounding to the system causes an increase in the entropy of the system, and from the system to the surrounding leads to a decrease in the entropy of the system. Be aware that in either system and surrounding free energy change formulas, we calculate the difference in the transferred heat and the change in the entropy which accounts for the heat transfer from the surrounding to the system and from the system to the surrounding-from the system's and surrounding's perspectives. As the surrounding loses heat during the heat transfer to the system and Q is negative, the (Eq. 17) from surrounding's perspective is: