Financial data for Joel de Paris, Inc., for last year follow Joel de Paris, Inc Balance Sheet Beginning Balance Ending Balance Assets Accounts receivable Inventory Plant and equipment, net Investment in Buisson, S.A Land (undeveloped) Total assets 131,000 473,000 475,000 811,000 429,000 253,000 $2,507,000 $ 2,572,000 134,000 $ 336,000 564,000 816,000 409,000 248,000 Liabilities and Stockholders' Equity 379,000 $ 983,000 Accounts payable Long-term debt Stockholders' equity Total liabilities and stockholders' equity 339,000 983,000 1,250,000 $ 2,507,000 $ 2,572,000 1,145,000