Find a journal article online about managing or analyzing long-term debt-paying ability (solvency). In the subject line of your post, include the name of the article that you read. Post a link to that article with your initial post, and provide a summary (approximately 250 words) and a reaction (approximately 150 words) to the article. The summary should describe the major points of the article, and the reaction should demonstrate your interpretation of the article and how you can apply that knowledge.