Determine the common stock for Bertinelli Corp. based on the following information: cash = $320,000; patents and copyrights = $650,000; accounts payable = $390,000; accounts receivable = $139,000; tangible net fixed assets = $3,700,000; inventory = $225,000; notes payable = $180,000; accumulated retained earnings = $1,255,000; long-term debt = $1,730,000.

$1,249,000

$1,709,000

$1,839,000

$1,479,000

$1,981,000