Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc Balance Sheet Beginning Ending Balance Balance Assets Cash Accounts receivable Inventory Plant and equipment, net Investment in Buisson, S.A Land (undeveloped) $ 133,000 $ 139,000 486,000 481,000 814,000 427,000 251,000 349,000 565,000 833,000 401,000 248,000 Total assets $2,529,000 $2,598,000 Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity $ 382,000 $ 333,000 1,021,000 1,021,000 1,126,000 1,244,000 Total liabilities and stockholders' equity$2,529,000 $ 2,598,000