Determine the common stock for Bertinelli Corp. based on the following information: cash = $370,000; patents and copyrights = $700,000; accounts payable = $410,000; accounts receivable = $159,000; tangible net fixed assets = $3,900,000; inventory = $285,000; notes payable = $170,000; accumulated retained earnings = $1,295,000; long-term debt = $1,630,000