CCC currently has sales of $24,000,000 and projects sales of $30,000,000 for next year. The firm's current assets equal $6,000,000 while its fixed assets are $7,000,000. The best estimate is that current assets will rise directly with sales while fixed assets will rise by $400,000. The firm presently has $2,400,000 in accounts payable, $1,400,000 in long-term debt, and $9,200,000 in common equity. All current liabilities are expected to change directly with sales. CCC plans to pay $800,000 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