On 1^st April, a partnership firm had assets of Rs. 2,00,000 including cash of Rs. 6,000 and bank balance of Rs. 14,000. The partners’ Capital accounts showed a balance of Rs. 1,90,000 and reserve constitute rest, if the normal rate of return is 10% and the goodwill of the firm is valued at Rs. 60,000 at 4 years purchase of super profits, find the average profits of the firm.