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

$\backslash$table$[[\backslash$table$[[$Joel de Paris, Incorporated$],[$Balance Sheet$]]],[,\backslash$table$[[$Beginning$],[$Balance$]],\backslash$table$[[$Ending$],[$Balance$]]],[$Assets$,,],[$Cash$,130,000,$$$139,000$

$\backslash$table$[[$Joel de Paris, Incorporated$],[$Sales$,,$$$4,992,000$