Determined the common stock for Bertinelli Corp. based on the following information: cash = $380,000; patents and copyrights = $730,000; accounts payable = $380,000; accounts receivable = $179,000; tangible net fixed assets = $3,800,000; inventory = $345,000; notes payable = $180,000; accumulated retained earnings = $1,235,000; long-term debt = $1,530,000.