Determine the common stock for Bertinelli Corp. based on the following information: cash = $320,000; patents and copyrights = $790,000; accounts payable = $400,000; accounts receivable - $159,000; tangible net fixed assets = $4,600,000; inventory = $195,000; notes payable = $180,000; accumulated retained earnings = $1,285,000; long-term debt = $1,530,000. $3,029,000 $3,151,000 $2,458,000 $2,669,000 $2,880,000