Determined the common stock for Bertinelli Corp. based on the following information: cash = $280,000; patents and copyrights = $720,000; accounts payable = $370,000; accounts receivable = $179,000; tangible net fixed assets = $4,600,000; inventory = $185,000; notes payable = $180,000; accumulated retained earnings = $1,185,000; long-term debt = $1,830,000