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 Rs. 1,60,000 and Rs. 1,40,000 for A and B respectively. Their drawings during the year were Rs. 30,000 each. As per Partnership Deed, interest on capital@10% p.a. on opening capitals had been provided to them. Calculate opening capitals of partners given that their profit was Rs. 90,000. Show your workings clearly.