Determine the common stock for Bertinelli Corp. based on the following information: cash = $390,000; patents and copyrights = $710,000; accounts payable = $380,000; accounts receivable = $139,000; tangible net fixed assets = $4,200,000; inventory = $195,000; notes payable = $180,000; accumulated retained earnings = $1,295,000; long-term debt = $1,530,000. $2,249,000 $2,609,000 $2,731,000 $2,040,000 $2,458,000