On the April $2$nd billing date, Michael had a balance due of $$926\mathrm{.}42$ on his credit card. From April $2$nd to May $1$st Michael charged an additional $$459\mathrm{.}01$ and made a payment of $$800\mathrm{.}00.$

A$)$ find the finance charge on May $2$nd$,$ using the previous balance method. Assume the interest rate is $1\mathrm{.}4\%$ per month.

B$)$ find the new balance on May $2$nd$.$