The heat will flow towards the air surrounding the soup bowl and towards the countertop below the bowl.
We know that when two bodies of different temperatures there will be a flow of heat between the objects, from the hotter one to the colder one.
In this case, we have the bowl of soup as the hot object, and the ambient (the countertop, the air surrounding the bowl, etc) itself will be the cooler object.
Then the heat will flow towards the air surrounding the soup bowl and towards the countertop below the bowl.
If you want to learn more about heat transfer, you can read:https://brainly.com/question/12072129