Determined the common stock for Bertinelli Corp. based on the following information: cash = $260,000; patents and copyrights = $620,000; accounts payable = $440,000; accounts receivable = $179,000; tangible net fixed assets = $4,300,000; inventory = $205,000; notes payable = $170,000; accumulated retained earnings = $1,245,000; long-term debt = $1,730,000.