A and B contributed capital of ₹ 90,000 and ₹ 85,000 respectively and agreed to share profit and loss in the ratio 3 : 2. What will be A's outstanding capital after revaluation if the value of machinery for ₹ 1,20,000 becomes ₹ 90,000 and that of creditors of ₹ 45,000 becomes ₹ 35,000?