Herbert S. Bailey, Jr. published the following poem in Publishers Weekly (Jan. 13, 1975) which was written in the meter of Edgar Allen Poe’s famous poem, The Raven. Though my bottom line is black, I amflat upon my back. My cash flows out and customers pay slow. The growth ofmy receivables is almost unbelievable; The result is certain - unremitting woe! And / hear the banker utter an ominous low mutter, “Watch cashflow.” C5-7 (Appendix 5B: Taccount analysis) REQUIRED: Explain Mr. Bailey’s message.