Answer : The correct statement is, Heat released by the system is equal to heat absorbed by the surroundings.
Explanation :
According to the first law of thermodynamic, the energy can not be created or destroyed, it can only change or transfer from one state to another state.
Calorimetry : It is a device that is used to measure the amount of heat transferred to or from a system or surrounding.
In order to maintain the equilibrium, when some amount of heat released by the system then this released heat is absorbed by the surroundings.
Hence, correct statement is, Heat released by the system is equal to heat absorbed by the surroundings.