include the subject line at top

also include the to and from at top of email. I just need an example of a memo and email for this particular situation.

1. You are the sales manager at Mystery Bags, Inc., overseeing a sales department of 50 employees. Sales have decreased by 25% in total over two consecutive quarters at your business. GroSs sales are down from $50,000 to $37,000 per quarter. The chief financial officer, Mitchell McBaggins, has instructed you to inform your sales team that their base pay and commissions will be reduced by 15% effective at the start of the next quarter. Write an email informing your sales team of the changes to their pay. 2. Write a memo based on this scenario