Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Balance Sheet Beginning Balance Ending Balance Assets Cash $ 129,000 $ 128,000 Accounts receivable 334,000 477,000 Inventory 561,000 473,000 Plant and equipment, net 896,000 882,000 Investment in Buisson, S.A. 390,000 431,000 Land (undeveloped) 253,000 249,000 Total assets $ 2,563,000 $ 2,640,000 Liabilities and Stockholders' Equity Accounts payable $ 381,000 $ 343,000 Long-term debt 1,004,000 1,004