A and B are partners of a partnership firm sharing a ratio of 3 : 2 respectively. C was admitted for 1/5 share of profit. Machinery would be appreciated by 10% (book value Rs. 80,000) and the building would be depreciated by 20% (Rs. 2,00,000). Unrecorded debtors of Rs. 1,250 would be brought into books now and a creditor amounting to Rs. 2,750 died and need not pay anything on this account. What will be the profit/loss on revaluation?