"A closed system is initially resting at an elevation $0$ m $.$ The system undergoes a process for which there is net energy transfer to the system by work of magnitude $188$ kJ $.$ During this process, there is a net heat transfer of energy from the system to the environment of $57$ kJ $.$ At the end of the process, the system has a velocity $\backslash (59\backslash$mathrm$\{$~m$\}/\backslash$mathrm$\{$s$\}\backslash )$ at an elevation $79$ m $.$ The mass of the system is $35$ kg and the acceleration due to gravity is $\backslash (9\mathrm{.}9\backslash$mathrm$\{$~m$\}/\backslash$mathrm$\{$s$\}^\{2\}\backslash ).$

Determine the change of internal energy of the system for the process. Provide the solution in kJ with accuracy of one decimal place."