Financial data for Joel de Paris, Incorporated, for last year follow:

$\backslash$table$[[\backslash$table$[[$Joel de Paris, Incorporated$],[$Balance Sheet$]]],[$Assets$,\backslash$table$[[$Beginning$],[$Balance$]],\backslash$table$[[$Ending$],[$Balance$]]],[$Cash$,,],[$Accounts receivable,$135,000,$$$138,000$