Accountant 1 (W): I’m afraid I have some bad news.

Accountant 2 (M): What’s that?

Accountant 1: I was looking at this month’s balance sheet. Our accounts payable shows that we owe $15,000.

Accountant 2: Why is that a problem? 

Accountant 1: Well, we only have $10,000 in the bank.
Accountant 2: I see. We have to borrow some money to pay the difference.
Accountant 1: Isn’t it a bad idea to take on more debt?
Accountant 2: No. Our accounts receivable shows $15,000. We can use that to pay off some debt next month.