Determine the common stock for Bertinelli Corp. based on the following information: cash = $330,000; patents and copyrights = $670,000; accounts payable = $340,000; accounts receivable = $169,000; tangible net fixed assets = $2,900,000; inventory = $195,000; notes payable = $180,000; accumulated retained earnings = $1,165,000; long-term debt = $1,530,000.