Rawlings needs to raise $41 comma 900 comma 000 for its new manufacturing plant in Jamaica. Berkman Investment Bank will sell the bond for a commission of 2.3 %. 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 $41 comma 900 comma 000? Assume that the bond is semiannual and issued at a par value of $ 1 comma 000.