From: billing@company.com
To: finance@company.com
Subject: Payment Failed - Invoice #12345
Date: Mon, 4 May 2026 11:00:00 +0000
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8

Dear Finance Team,

The payment for Invoice #12345 has failed due to insufficient funds.
Please review and take necessary action.

Regards,
Billing Department