The units supplied for 130 indicate specific heat capacity, so the block's total heat capacity is . Treat it as constant, and the lake as a thermal reservoir at . The initial block temperature is .
Compute the block's entropy change using a reversible comparison path, even though the actual cooling is irreversible:
The lake receives at constant temperature, so
Therefore
This is entropy generated by cooling a finite body in a reservoir. The positive total is consistent with the Second law of thermodynamics, although the cooling block's own entropy decreases.