A and B are partners sharing profits in the ratio of 2 : 3. Their Balance Sheet shows machinery at Rs. 4,00,000; stock at Rs. 80,000 and debtors, at Rs. 3,20,000. C is admitted and new profit sharing ratio is agreed at 6 : 9 : 5. Machinery is revalued at Rs. 3,40,000 and a provision is made for doubtful debts @2.5%. A's share in loss on revaluation amounted to Rs. 20,000. Revalued value of stock will be: