Part 1-56 points A. 4 points. The Heritage section below contains two errors. Identify the two errors and write them in the Excel file, in the designated area. BENILUZ COMPANY Stockholders' Equity Parte 1 -56 puntos a A. 4 puntos. La seccin de Patrimonio que aparece a continuacin contiene dos errores. Identifique los dos errores y escrbalos en el archivo de Excel, en el rea designada para ello. BENILUZ COMPANY Stockholders' Equity June 30, 2021 Capital stock 4% preferred stock, $100 par value, cumulative and nonparticipating, 200,000 shares authorized, 20,000 shares issued and outstanding Preferred dividends in arrears ************ $2,000,000 (40,000) $1,960,000 ... 1,609,700 $3,569,700 Common stock, $5 par value, 1,000,000 shares authorized, 321,940 shares issued with *3,500 shares held in the treasury........ Total capital stock Additional paid-in capital In excess of par-preferred stock. In excess of par-common stock............ Total paid-in capital.. Retained earnings Total paid-in capital and retained earnings Plus: Treasury stock, *3,500 shares at cost Accumulated other comprehensive income Total stockholders' equity..... $ 100,000 6,539,620 6,639,620 $10,249,320 22 2 24 re 304,680 $10,554,000 105,000 124,000 $10.783.000 25 28 27 28 29