Can you guys help me? What did I do wrong? Can you please show your work?

Delaware Corp.'s accounts payable at December 31, 20x7, totalled $424180 before any necessary year-end adjustments relating to the following: 1. On December 27, 20x7, Delaware wrote and recorded cheques to creditors totalling $286435 causing an overdraft of $76884 in Delaware's bank account at December 31, 20x7. The cheques were mailed out on January 10, 20x8. 2. On December 28, 20x7, Delaware purchased and received goods for $117023, terms 2/10, n/30. Delaware records purchases and accounts payable at net amounts. The invoice was recorded and paid on January 3, 20x8. 3. Goods shipped FOB shipping point on December 20, 20x7 from a vendor were received on January 2, 20x8. The invoice cost was $78468. At December 31, 20x7, what amount should Delaware report as total accounts payable? Select one: a. $617330.54 O b. $827638.00 C. $501064.00 d. $633731.00 X Your answer is incorrect. The correct answer is: $617330.54