Pawan and Vikas are partners in firm sharing profits and losses in the ratio of 4 ∶ 3.

Balance Sheet (Extract)
Liabilities Assets
    Inventory 2,00,000

If the value of Inventory reflected in the above balance sheet is overvalued by 25%, find out the value of inventory to be shown in the new Balance Sheet:

1
1,60,000.
2
2,00,000.
3
2,40,000.
4
3,00,000.

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