27. A and B are partners in the ratio of 3 :2. The firm maintains Fluctuating Capital Accounts and the balance of the same as on 31st March, 2020 amounted to ₹1,60,000 and ₹1,40,000 for A and B respectively. Their drawings during the year were ₹30,000 each.

As per Partnership Deed, interest on capital @10% pa on opening capitals had been provided to them.

Calculate opening capitals of partners given that their profit was ₹90,000 Show your workings clearly

(CBSE Sample Question Paper 2020)