Under the best efforts arrangement, what are the proceeds for Lunar Vacations? (Round to the nearest dollar.) a zero-coupon bond, how many bonds will it need to sell to raise the $43,100,000 ? 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 $43,100,000 ? (Round to the nearest whole number.)