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 $ 137,000 335,000 567,000 821,000 393, 252,000 $ 2, 55, 135, 000 473,000 478, 814, 432,000 251,000 $ 2,583, Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity Total liabilities and stockholders' equity $ 377,000 1,044, 1,084, 00 $ 2, 55,000 $ 332,000 1,044, 1, 207, $ 2,583