Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet Beginning Balance Ending Balance Assets Cash $ 132,000 $ 131,000 Accounts receivable 334,000 477,000 Inventory 575,000 474,000 Plant and equipment, net 859,000 858,000 Investment in Buisson, S.A. 393,000 430,000 Land (undeveloped) 248,000 246,000 Total assets $ 2,541,000 $ 2,616,000 Liabilities and Stockholders' Equity Accounts payable $ 374,000 $ 345,000