On June 1, 2027, Dirty Hаrry Cоmpаny bоrrоwed cаsh by issuing a 6-month noninterest-bearing note with a maturity value of $400,000 and a discount rate of 7%. Assuming straight-line amortization of the discount, what is the carrying value of the note as of September 30, 2027? Note: Round all calculations to the nearest whole dollar amount.