On 1st April 2023 a firm had assets of ₹1,00,000 including stock of ₹20,000. partners capital account showed a balance of ₹60,000. the current liability were 15,000 and the balance constituted the reserve. if the normal rate of return 8% the goodwill of the firm is valued at 50,000 at 4 year purchase of super profit. find the average profit of the firm.