Response:
(a). The entropy change of the refrigerant is 0.7077 
(b). The entropy change of the cooled area is

(c). The overall entropy change, dS, is 0.0232 
Clarification:
Provided parameters
Saturation pressure = 140 K pa
Saturation temperature referenced from property table
= - 18.77 °c = - 18.77 + 273 = 254.23 K
(a). The change in entropy for the refrigerant is calculated by

Given that the heat absorbed by the refrigerant Q = 180 KJ

dS = 0.7077 
(b). The entropy change of the cooled space is

= - 10 °c = 263 K


(c). The total change in entropy is given by

dS = 0.7077 - 0.6844
dS = 0.0232 
This represents the overall entropy change value.