Owner's capital account balance

As of January $1,$ Shane Gerber, Capital had a credit balance of $$314,000.$ During the year, owner withdrawals totaled $$10,000,$ and the business incurred a net loss of $$320,000.$

a$.$ Compute the balance of Shane Gerber, Capital as of the end of the year. $$ of $ $$

b$.$ Assuming that there have been no recording errors, will the balance sheet prepared at December $31$ balance?