Financial data for Joel de Paris, Inc., for last year follow: Joel de Paris, Inc. Balance Sheet BeginningEnding BalanceBalance Assets Cash Accounts receivable Inventory Plant and equipment, net Investment in Buisson, S.A Land (undeveloped) $ 140,000 $136,000 333,000476,000 567,000 473,000 860,000 855,000 403,000435,000 246,000251,000 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 liabilities and stockholders equity $2,549,000 $2,626,000