Can someone please explain what I did wrong? My answer (handwritten) doesn't match the professor's (in blue). Just explain the problem please.

Problem 4: What to be included in inventory? The December 31, 2021, year-end inventory balance of the Delphi Printing Company is $470,000. You have been asked to review the following transactions to determine if they have been correctly recorded. 1. Materials purchased from a supplier and shipped to Delphi f.o.b. destination on December 28, 2021, were received on January 2, 2022. The invoice cost of $40,000 is not included in the preliminary inventory balance. 2. At year-end, Delphi had $9,000 of merchandise on consignment from the Harvey Company. This merchandise is included in the preliminary inventory balance. 3. On December 29, merchandise costing $15,000 was shipped to a customer f.o.b. shipping point and arrived at the customer's location on January 3, 2022. The merchandise is not included in the preliminary inventory balance. 4. Materials purchased from a supplier and shipped to Delphi f.o.b. shipping point on December 28, 2021 were received on January 4, 2022. The invoice cost of $22,000 is not included in the preliminary inventory balance. Determine the correct inventory amount to be reported on Delphi's 2021 balance sheet. $470,000 Inventory balance before additional transactions Add: 22,000 Materials purchased f.o.b. shipping point on 12/28 Deduct: Merchandise held on consignment from the Harvey Company Correct inventory balance (9,000) $483.000 Year-end inu. balance: 470,000 1. Add : fub not included 40,000 2. Nothing is included 3. (15,000) Less: fob, not included 4. Add: fob, not included Correct inventory balance 22.000 570,000