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 $ 132,000 Accounts receivable 343,000 480,000 Inventory 567,000 483,000 Plant and equipment, net 871,000 855,000 Investment in Buisson, S.A. 402,000 428,000 Land (undeveloped) 252,000 249,000 Total assets $ 2,564,000 $ 2,627,000 Liabilities and Stockholders' Equity Accounts payable $ 381,000 $ 332,000 Long-term debt 1,032,000 1,0