On November $1,$ Sather $$Sales$,$ Inc. purchased inventory costing $ $548$ comma $000$ using a $5-$month trade note payable. The note carries an annual interest rate of $8\%.$ Sather has a December $31$ year$-$end. The company uses a perpetual inventory system. What is interest expense during the current$$ year? What is the interest expense the following$$ year? $($Round your answers to the nearest whole$$ dollar.$)$