$($Start here$)$ 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 $4\mathrm{.}0\%$ 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?