Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc Balance Sheet Beginning Balance Ending Balance Assets Cash Accounts receivable Inventory Plant and equipment, net Investment in Buisson, S.A Land (undeveloped) Total assets $ 132,000 137,000 478,000 478,000 797,000 427,000 249,000 s 2,497,000 2,566,000 339,000 568,000 811,000 392,000 255,000 Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity Total liabilities and stockholders equity $ 389,000 336,000 1,035,000 1,073,000 1,195,000 $ 2,497,000 2,566,000 1,035,0e0