On 1st April, 2023, a partnership firm had assets of ₹2,00,000 including cash of ₹6,000 and bank balance of ₹14,000. The partners’ capital accounts showed a balance of ₹1,90,000 and reserves constituted the rest. If the normal rate of return is 10% and the goodwill of the firm is valued at ₹60,000 at 4 years’ purchase of super profits, find the average profits of the firm.