please answer correct

On 1/1/2021 P company acquired 90% of Scompany and 60% of R company. Accounts payable balance for p company is 18000 JD, and for S company 12000 JD, and for company 8000 JD. P sold inventory to Son account for 6000 JD, S sold Pon account for 3500 JD, S sold Ron account for 4500 JD, R sold P on account for 1500 JD. Compute consolidated balance for accounts payable. Select one: O a. 20500 O b. 21500 O c. 22500 O d. 23500