The company is 'sinking' under the weight of heavy debt. [=the company is failing because it has too much debt]
She got that 'sinking feeling' [=a feeling of dread or discouragement] as she viewed the storm damage.
With a 'sinking heart' [=with great sadness], she signed the papers to sell the house.
(..) But to keep the family from missing out on Christmas, - I'd do anything. - I'll say, Dad. you must really love us to sink so low. Now, let's not get mushy, son. I still have a job to do. Hey, little ones. Santa's back. Damn it to-- Ah, son, one day (..)1989 TvShow: The Simpsons Title: Simpsons Roasting on an Open Fire Season: 1 Episode 1