CCC currently has sales of $$27,000,000$ and projects sales of $$37,800,000$ 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 $$400,000.$ The firm presently has $$4,500,000$ in accounts payable, $$2,700,000$ in long$-$term debt, and $$7,800,000$ in common equity. All current liabilities are expected to change directly with sales. CCC plans to pay $$1,000,000$ in dividends next year and has a $5\mathrm{.}0\%$ 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?

Group of answer choices

$$26,571,429$

$$29,520,857$

$$32,722,714$

$$23,459,914$

$$25,035,069$