Pope's Ship Sinking LLC begins the month of March with $21,000 of work in process costs from Job 324. Information from job cost sheets show the following additional costs assigned during March, April, and May 2022: Job No. February March April May 324 $21,000 $29,000 325 20,000 $31,000 $17,500 326 46,000 13,000 327 22,000 37,000 328 30,000 53,000 Job 324 was completed in March. Jobs 325 and 327 were completed in May, and Job 326 was completed in April. Jobs are sold during the month after completion. Total revenue for jobs sold during the 3-month period is $145,000. a - What is the balance of the work in process inventory account at the end of April? b - What is the balance of the finished goods inventory account at the end of April