According to the first law of thermodynamics:
\[
\Delta U = Q - W
\]
Where:
- \(\Delta U\) is the change in internal energy,
- \(Q\) is the heat absorbed by the system,
- \(W\) is the work done by the system.
Given:
- \(Q = 50 \, \text{J}\) (heat absorbed),
- \(W = 10 \, \text{J}\) (work done by the system).
Substitute the values into the equation:
\[
\Delta U = 50 \, \text{J} - 10 \, \text{J} = 40 \, \text{J}
\]
Therefore, the change in internal energy is \(40 \, \text{J}\).