Pearl Co has the following information for the year ended December 31, 2019:

Revenue $450,000

Beginning inventory of direct materials, Jan 1, 2019 $20,000

Purchases of direct materials $156,000

Ending inventory of direct materials, Dec 31, 2019 $18,000

Direct manufacturing labor $21,000

Indirect manufacturing costs $42,000

Beginning inventory of finished goods, Jan 1, 2019 $40,000

Cost of goods manufactured $114,000

Ending inventory of finished goods, Dec 31, 2019 $45,000

Selling and Administrative expenses $150,000

Part APrepare the Income Statement for Pearl Co for the year ended December 31, 2019 Ignore taxation.

Part BIf the ending work in process inventory was $138,000, what was the beginning work in process inventory?Show your workings.