The following information is given for Alaskan Orange Corp. as of December 31, 2010: cash = $212,000; patents and copyrights (intangible net fixed assets) = $866,000; accounts payable = $277,000; accounts receivable = $272,000; tangible net fixed assets = $5,290,000; inventory = $557,000; notes payable = $170,000; accumulated retained earnings = $4,776,000; long-term debt = $1,060,000. How much is the amount of common stock and paid-in surplus?