Determine the common stock for Bertinelli Corp. based on the following information: cash = $300,000; patents and copyrights = $720,000; accounts payable = $450,000; accounts receivable = $169,000; tangible net fixed assets = $3,500,000; inventory = $195,000; notes payable = $180,000; accumulated retained earnings = $1,225,000; long-term debt = $1,730,000.