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Would you suggest I drop this accounting course based on my first midterm mark (more)?

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What do you think, would you drop this course? Ok, so I recently switched out of my first University program because I was not doing so well, and my GPA was not good. I had never done accounting before and my new program has a accounting course that I had to take.

The course cost $686, and I just got a 43% on my first midterm. My university grades not using percentages but letters so the standard ABCD (A being the highest, and then an F (fail), and then an E (which is a worst fail), and a 43 would be an E which would greatly effect my already bad gpa.

The last date to drop this course without the grade being recorded is Nov 9 (meaning the grade would be disregarded and not shown on my transcript). I only have this one mark to go on, and I have an aѕsignment due on Nov5. I just can't decide if I should drop the course so it will not affect my GPA, or stay and hopefully do better on my next midterm and then my final exam. If I do drop it though, I will lose $686 and I already have to re-do my first two years of University which is a lot of moeny.

This first midterm is worth 20%, the second is worth 20% the aѕsignment is worth 10% and the final is worth 50%, so if I were to do really good in the final, my mark can definitely be brought up, but at the moment I am so lost in this course.

Oh and the professor is pretty unwilling to help, I'm taking this online and have emailed him many times. And being online, I am unable to contact other students to form study groups or help each other out.

Any advice?