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 4.0% 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 O $20,440,515