Selling bonds. Rawlings needs to raise $38,900,000 for its new manufacturing plant in Jamaica. Berkman Investment Bank will sell the bond for a commission of 2.7%. 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 $38,900,000? Assume that the bond is semiannual and issued at a par value of $1,000. How many bonds will Rawlings need to sell to raise the $38,900,000? (Round to the nearest whole number.)