Determined the common stock for Bertinelli Corp. based on the following information: cash = $380000; patents and copyrights = $740,000; accounts payable = $490,000; accounts receivable = $169,000; tangible net fixed assets = $3,600,000; inventory = $275,000; notes payable = $190,000; accumulated retained earnings = $1,35,000; long-term debt = $1,730,000