value of stock

Determine the value of stock to be taken to the Balance Sheet of Bharat Tulsian Ltd. as at 31st March 20X1 from the following information:
The stock was physically verified on 24th March and was valued at $400000. After stock taking, the following transactions had taken place till 31st March:
Purchases $200000 out of which 20% goods were returned.
Sales of $200000 out of which 20% goods were returned by the customers.
Note: Goods are sold by the trader at a profit of 25% on cost.