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$]],$Ending Balance$],[$Cash$,$$$137,000,$$$140,000$

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

$\backslash$table$[[$Joel de Paris, Incorporated$],[$Income Statement,,$],[$Sales$,$$$4,584,000,],[$Operating expenses,$3,988,080,],[$Net operating income,,$595,920],[$Interest and taxes:,$$111,000,],[$Interest expense,$206,000,317,000],[$Tax expense,,$$278,920$