Doubt ? Please help

Internal Reconstruction :

Balance sheet shows :

Sundry Creditors : 4,50,000

Adjustment :

a) The claim of Sundry creditors shall be reduced to 80 %

Solution :

Sundry Creditors                                   Dr.                               3,60,000 or 90,000

                         To Capital Reduction                                                              3,60,000 or 90,000

What should be there ? 3,60,000 or 90,000.