On 1/1/2021 P company acquired 90% of S company and 60% of R company. Accounts payable balance for P company is 17000 JD, and for S company 12000 JD, and for R company 8000 JD. P sold inventory to Son account for 6000 JD, S sold P on account for 3500 JD, S sold R on account for 4500 JD, R sold P on account for 1500 JD. Compute consolidated balance for accounts payable a. 20500 b. 21500 c. 22500 O d. 23500