The simple lens formula should get you in the ballpark with your measurements:
1/p + 1/q = 1/f
p = lens to negative
q = lens to paper
f = focal length lens
In general, your problem of using short focal length lenses for small formats might not be the bellows, as even a very long bellows will collapse very small. The issue will probably be that the bellows can't fold in on itself. You might think about a recessed lensboard. I know the 8x10 enlargers used the HOTUB and the LARATUB. I'm not sure if either of those fit the 138. I can measure my HOTUB and LARATUB if you like.
Use caution, as with any home-made thing, bad things can happen. That is, the HOTUB could allow the back of the enlarging lens to contact and break the glass negative carrier.