CCC currently has sales of $22,000,000 and projects sales of $27,500,000 for next year. The firm's current assets equal $8,000,000 while its fixed assets are $9,000,000. The best estimate is that current assets will rise directly with sales while fixed assets will rise by $200,000. The firm presently has $4,000,000 in accounts payable, $2,000,000 in long-term debt, and $11,000,000 in common equity. All current liabilities are expected to change directly with sales. CCC plans to pay $700,000 in dividends next year and has a 5.0% 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?