The City of Wolfe has Issued Its financlal statements for Year 4 (assume that the clty uses a calendar year). The city's general fund is made up of two functions: (1) education and (2) parks. The clty also utilizes capital projects funds for ongoing construction and an enterprise fund to account for an art museum. It also has one discretely presented component unlt. The government-wide financial statements Indicated the following Year 4 totals: Education had net expenses of $710,000. Parks had net expenses of $130,000. Art museum had net revenues of $80,000. General revenues were $900,000; the overall Increase In net position was $140,000. The fund financlal statements issued for Year 4 Indicated the following: The general fund had an Increase of $30,000 in its fund balance. The capital projects fund had an Increase of $40,000 In Its fund balance. The enterprise fund had an Increase of $60,000 in Its net position. Officlals for Wolfe define "avallable" as current financlal resources to be pald or collected within 60 days. Assume that the one component unlt had program revenues of $30,000 and expenses of $42,000 and spent $10,000 for land during Year 4. However, it should have been handled as a blended component unit, not as a discretely presented component unlt. According to the Information provided above, the overall Increase in net position reported was $140,000. What was the correct overall change in the net position In the government-wide financlal statements