"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 $255$ kJ$.$ During this process, there is a net heat transfer of energy from the system to the environment of $16$ kJ$.$ At the end of the process, the system has a velocity $73$ m$/$s at an elevation $55$ m$.$ The mass of the system is $35$ kg and the acceleration due to gravity is $9\mathrm{.}8$ m$/$s$2.$

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