Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Balance Sheet Assets Cash Accounts receivable Plant and equipment, net Inventory Investment in Buisson, S.A. Land (undeveloped) Total assets Liabilities and Stockholders' Equity Accounts payable Long-term debt Stockholders' equity Total liabilities and stockholders' equity Beginning Ending Balance Balance 126,000 $ 138,000 344,000 482,000 570,000 477,000 830,000 813,000 402,000 427,000 251,000 $ 2,523,000 $ 379,000 988,000 1,156,000 $ 2,523,000 246,000 $ 2,583,000 $ 348,000 988,000 1,247,000 $ 2,583,000