Determined the common stock for Bertinelli Corp. based on the following information: cash = $320,000; patents and copyrights = $730,000; accounts payable = $450,000; accounts receivable = $149,000; tangible net fixed assets = $4,700,000; inventory = $195,000; notes payable = $190,000; accumulated retained earnings = $1,295,000; long-term debt = $1,830,000.

$2,082,000

$2,931,000

$2,329,000

$2,709,000

$2,576,000