C of Chandigarh and D of Dehradun entered into a Joint Venture sharing profits in the ratio of 2 : 1. They opened a joint bank account contributing 32,00,000 and 1,00,000 respectively. Following transactions took place : (i) They purchased 100 packets of cosmetics each costing 3,000.C paid 3,000 for freight *2,000 for loading charges and all the packets were sent to D for sale. (ii) 15 packets were totally destroyed by fire in transit. (iii) D took the delivery of remaining packets and spent 17,000 as clearing charges and 7,000 as godown rent. (iv) D sold 75 packets and unsold packets were kept by D at cost. You are required to calculate the value of stock kept by D