Shweta, Shreya and Shaniya were partners sharing profits in the ratio of 3:2:1. Shaniya retired from the firm and her capital, after making adjustments for reserves and gain of revaluation amounted to ₹4,50,000. Shaniya took 25% of the furniture, accepted bill of exchange for ₹52,000. Finally ₹2,75,000 was transferred to her loan account. The total value of furniture was:

₹4,92,000

Total amount has to paid to Shaniya is ₹450000.
25% of furniture + bill of exchange + transfer to loan account = Total payable amount
25% of furniture + 52000 + 275000 = 450000
25% of furniture = 450000 - 52000 -275000
                          = ₹123000
25% of furniture is ₹123000
100% furniture = 123000/25 x 100
                         = ₹492000