Rule of thumb in Salary negotiations:
ALWAYS ask 10% up from what they offer.... ALWAYS. Even if they don't come up there are reasons for doing this
So I would go back to company A and ask for $165k
In the case of Company B - clearly you are willing to take a lower salary to work there. Because you have a preference "if salaries are equal"... So that means that if Company B came in $1,200/yr less than Company A.. ($100/mo) you would choose Company B.
So the question becomes, what is that delta?
Lets say that Delta is $10k - IE $140k.
Then go back and ask for 10% above that. That way you have room to move down to meet your $140k target