Forest Components makes aircraft parts. The following transactions occurred in July.

1. Purchased $16,910 of materials on account.

2. Issued $16,750 in direct materials to the production department.

3. Issued $1,240 of supplies from the materials inventory.

4. Paid for the materials purchased in transaction (1) using cash.

5. Returned $2,010 of the materials issued to production in (2) to the materials inventory.

6. Direct labor employees earned $32,500, which was paid in cash.

7. Purchased miscellaneous items for the manufacturing plant for $17,240 on account.

8. Recognized depreciation on manufacturing plant of $35,800.

9. Applied manufacturing overhead for the month.

Forest uses normal costing. It applies overhead on the basis of direct labor costs using an annual, predetermined rate. At the beginning of the year, management estimated that direct labor costs for the year would be $435,100. Estimated overhead for the year was $417,696.

The following balances appeared in the inventory accounts of Forest Components for July.

	Beginning			Ending
Materials Inventory		?		$	12,530
Work-in-Process Inventory		?			10,640
Finished Goods Inventory	$	2,720			7,000
Cost of Goods Sold		?			75,200

I only need help with the t-accounts. How do you find the work in process beginning balance?