OPINION
David A. SCHOLL, Chief Judge.
A. INTRODUCTION
Two questions are presented by the above-captioned adversary proceeding ("the Proceeding"): (1) Who is entitled to the $27,517.00 ("the Funds") owed to DE-PEN LINE, INC. ("the Debtor") by Plaintiff CF MOTOR FREIGHT ("CF"), Defendant ANDREW N. SCHWARTZ, Chapter 7 Debtor's trustee ("the Trustee"), or Defendant DELTA INVESTMENTS, LTD. ("DIL"), the self-described "factor" of the Debtor's accounts...
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