Determined the common stock for Bertinelli Corp. based on the following information: cash = $400,000; patents and copyrights = $630,000; accounts payable = $380,000; accounts receivable = $159,000; tangible net fixed assets = $4,300,000; inventory = $355,000; notes payable = $170,000; accumulated retained earnings = $1,305,000; long-term debt = $1,830,000.