Viscous force is the force that pushes against something travelling through a fluid. Viscous force is an analogue in fluids(liquids or gases) of the force of friction. It acts opposite to the direction in which the object is moving relative to the fluid.
We can solve the problem by using the first law of thermodynamics:

where

is the variation of internal energy of the system
Q is the heat absorbed by the system
W is the work done by the system
In this problem, the heat absorbed by the system is Q=+44 J, and the increase in internal energy is

. So we can rearrange the equation to calculate the work done:

and the work is positive, which means that it is done by the system on the surrounding.
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In order to determine the angle of the refracted ray, we may apply Snell's law, which states that the ratio of the sines of the angles of incidence and refraction is constant for a given wave when it passes through two different media. Mathematically, this is:
n₁sin(∅₁) = n₂sin(∅₂)
Where n is the refractive index. Substituting the values given into the equation:
1.0003 * sin(20°) = 1.33 * sin(∅)
∅ = 14.91
The angle of the refracted ray is 15°.