CCC currently has sales of $$25,000,000$ and projects sales of $$31,250,000$ for next year. The firm's current assets equal $$9,000,000$ while its fixed assets are $$6,000,000.$ The best estimate is that current assets will rise directly with sales while fixed assets will rise by $$500,000.$ The firm presently has $$4,500,000$ in accounts payable, $$3,200,000$ in long$-$term debt, and $$7,300,000$ 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? $($Round your answer to the nearest dollar.$)$

$$20,862,557$

$$24,600,714$

$$27,268,929$

$$19,549,929$

$$22,142,857$