P2-16 Determine the common stock (LO1] Determine the common stock for Bertinelli Corp. based on the following information: cash = $410,000; patents and copyrights = $740,000; accounts payable = $430,000; accounts receivable = $139,000; tangible net fixed assets = $4,400,000; inventory = $215,000; notes payable = $170,000; accumulated retained earnings = $1,345,000; long- term debt = $1,530,000