CCC currently has sales of $$24,000,000$ and projects sales of $$32,400,000$ for next year. The firm's current assets equal $$9,000,000$ while its fixed assets are $$11,000,000.$ The best estimate is that current assets will rise directly with sales while fixed assets will rise by $$400,000.$ The firm presently has $$4,500,000$ in accounts payable, $$1,800,000$ in long$-$term debt, and $$13,700,000$ in common equity. All current liabilities are expected to change directly with sales. CCC plans to pay $$900,000$ in dividends next year and has a $4\mathrm{.}0\%$ net profit margin. Assuming the increase in fixed assets will occur, what is the most sales could equal next year without using discretionary sources of funds?

$$26,717,288$

$$24,103,051$

$$21,694,915$

$$19,154,441$

$$20,440,515$