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

$\backslash$table$[[$Joel de Paris, Incorporated,$\backslash$table$[[$Balance Sheet$],[$Beginning$],[$Balance$]],\backslash$table$[[$Ending$],[$Balance$]]],[\backslash$table$[[$Assets$],[$Cash$],[$Accounts receivable$],[$Inventory$],[$Plant and equipment, net$],[$Investment in Buisson, S$.$A$.],[$Land $($undeveloped$)]],\backslash$table$[[$$$137,000$