Financial data for Joel de Paris, Incorporated, for last year follow: Joel de Paris, Incorporated Balance Sheet Beginning Balance Ending Balance Assets Cash $ 136,000 $ 135,000 Accounts receivable 335,000 482,000 Inventory 575,000 486,000 Plant and equipment, net 864,000 847,000 Investment in Buisson, S.A. 400,000 432,000 Land (undeveloped) 250,000 247,000 Total assets $ 2,560,000 $ 2,629,000 Liabilities and Stockholders' Equity Accounts payable $ 390,000 $ 342,000 Long-term debt 955,000 955,0