On April $1,$ Fisher Corporation borrowed $$400,000$ from its bank by signing a $9\%,5$ year note payable. The note calls for $60$ monthly payments of $$6,150,$ which includes both interest and principal components.

Required:

Determine the following:

$($A$)$ Interest expense budgeted for April

$($B$)$ The carrying value of the note to be reported in the company's budgeted balance sheet as of April $30$

$($C$)$ Interest expense budgeted for May. $($Round to nearest whole dollar.$)$

$($D$)$ The carrying value of the note to be reported in the company's budgeted balance sheet as of May $31.($Round to nearest whole dollar.$)$