CCC currently has sales of $23,000,000 and projects sales of $31,050,000 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 $3,600,000 in accounts payable, $2,500,000 in long-term debt, and $8,900,000 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? $27,991,271$25,252,376$22,729,412$20,067,798$21,415,197