On January $1,20x1,$ Comet Company purchased a building that cost $$42,000.$ To pay for the building, Comet signed a note that requires semi$-$annual payments for three years. Payments are to be made on June $30$ and December $31.$ The implicit interest rate is $8\%.$

Part A$.$ What is the value of each semi$-$annual payment made on June $30$ and December $31?($Round your answer to the nearest whole dollar.$)$

Part B$.$ How much interest expense will Comet Co$.$ record on the note for the first full year? $($Round your answer to the nearest whole dollar.$)$

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