Please answer the following question

The financial statement below was prepared by a student intern who did not think it was important to go to accounting class. He frequently missed class and never did homework. Identify two errors that were made and how they would be corrected. Do NOT have to prepare corrected statements. Statement of Owner's Capital Berkeley Playhouse At 12/30/2020 Opening balance $50,000 Add: Net income 300,000 Deduct: dividends 100,000 Total 450,000