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) $ 140,000 $136,000 333,000476,000 567,000 473,000 860,000 855,000 403,000435,000 246,000 251,000 Total assets $2,549,000 S2,626,000 Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity $375,000 $ 349,000 1,038,000 1,038,000 1,136,000 1,239,000 Total liabltin and atocoholdems acquit$2.649.000 $2.628 oo Total liabilities and stockholders equity $2,549,000 $2,626,000