Rawlings needs to raise $38,300,000 for its new manufacturing plant in Jamaica. Berkman Investment Bank will sell the bond for a commission of 2.6%. The market yield is currently 7.3% on twenty-year zero-coupon bonds. If Rawlings wants to issue a zero-coupon bond, how many bonds will it need to sell to raise the $38,300,000? Assume that the bond is semiannual and issued at a par value of $1,000.