If C retired and received 90,000 as a retirement price, how much will be the adjusted capital of A under bonus method?

A, B and C are partners sharing profits and losses of 40%, 40% and 20%, respectively. The December 31, 2020 trial balance before any profit allocation was summarized as follows: Assets Liabilities and Capital Cash 230,000 Accounts payable 15,000 Inventories 120,000 Income summary 50,000 Equipment 150,000 C, Loan 10,000 Trademark 45,000 A, Capital 200,000 B, Capital 180,000 C, Capital 90,000 Total Assets 545,000 Total Liabilities & Capital 545,000 On January 1, 2021, a partner has decided to retire from the partnership and by mutual agreement among partners, the following have been arrived at: Inventories amounting to P20,000 is considered obsolete and must be written off. Equipment should be adjusted to their current value of P135,000. Trademarks are to be written-off immediately before the retirement. It was agreed that the partnership will pay the retiring partner for his interest in the partnership inclusive of loan balance