The first law of thermodynamics is based on the law of conservation of energy. It states that the cyclic integral of net heat transfer is equal to the cyclic integral of network transfer. Copy the link given below and paste it in new browser window to get more information on Equivalence of The Kelvin Plank and Clausius Statements:- http://www.transtutors.com/homework-help/mechanical-engineering/laws-of-thermodynamics/equivalence-kelvin-plank-statement.aspx