In an experiment to determine the figure of merit of a galvanometer by half deflection method, a student constructed the following circuit. He applied a resistance of \( 520 \, \Omega \) in \( R \). When \( K_1 \) is closed and \( K_2 \) is open, the deflection observed in the galvanometer is 20 div. When \( K_1 \) is also closed and a resistance of \( 90 \, \Omega \) is removed in \( S \), the deflection becomes 13 div. The resistance of galvanometer is nearly:
