a city displayed an increase in proprietary fund net position of $380000 and excess of revenues and other financing sources over expenditures and other financing uses for all governmental funds of $450000. The government also maintained an internal service fund whose purpose was to provide maintenance services to general government buildings the internal service fund had an increase in net position of $15000. During the year the governmental funds had the following;

Capital Outlays $500000

Proceeds from Long Term Debt Issue $350000

Principal Payments on LTD $45000

Interest Expenditures on LTD $14000

Depreciation expense on governmental assets $75000

Proceeds from the sale of land (net book value $150000) $190000

Calculate the increase (decrease) in net position displayed in the government-wide statement of activities for governmental activities