Anu and Babita are partners sharing profits in the ratio of 2:3. Their balance sheet shows machinery at ` 4,00,000, stock at ` 80,000 and debtors at ` 3,20,000. Chandrika is admitted and new profit sharing ratio is agreed at 6:9:5. Machinery is revalued at ` 3,40,000 and a provision is made for doubtful debts @ 2.5%. Anu’s share in loss on revaluation amounted to ` 20,000. Calculate revalued value of stock.