CCC currently has sales of $28,000,000 and projects sales of $37,800,000 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 $300,000. The firm presently has $3,200,000 in accounts payable, $1,600,000 in long-term debt, and $12,200,000 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 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? O $25,090,663 $29,586,413 $32,795,380 $23,512,011 $26,630,435