Determined the common stock for Bertinelli Corp. based on the following information: cash = $290,000; patents and copyrights = $670,000; accounts payable = $470,000; accounts receivable = $159,000; tangible net fixed assets = $4,200,000; inventory = $275,000; notes payable = $170,000; accumulated retained earnings = $1,325,000; long-term debt = $1,530,000.