Answer
A closed system undergoing an internally reversible process, entropy of the system increases when it receives the energy by heat transfer and entropy decreases when system reject the heat out.
Hence the direction of heat and entropy transfer are same.
Work Step by Step
A closed system undergoing an internally reversible process, entropy of the system increases when it receives the energy by heat transfer and entropy decreases when system reject the heat out.
Hence the direction of heat and entropy transfer are same.