  We study out-of equilibrium properties of a quantum dot in a GaAs/AlGaAs
two-dimensional electron gas. By means of single electron counting experiments,
we measure the distribution of work and dissipated heat of the driven quantum
dot and relate these quantities to the equilibrium free energy change, as it
has been proposed by C. Jarzynski [Phys. Rev. Lett. {\bf78}, 2690 (1997)]. We
discuss the influence of the degeneracy of the quantized energy state on the
free energy change as well as its relation to the tunnel rates between the dot
and the reservoir.
