Selling bonds. Rawlings needs to raise $$38,800,000$ for its new manufacturing plant in Jamaica. Berkman Investment Bank will sell the bond for a commission of $2\mathrm{.}4\%.$ The market yield is currently $7\mathrm{.}1\%$ on twenty$-$year zerocoupon bonds. If Rawlings wants to issue a zero$-$coupon bond, how many bonds will it need to sell to raise the $$38,800,000?$ 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 $$38,800,000?$

$($Round to the nearest whole number.$)$