1.  the company had been [borrowing] so much money {that} it could not keep going

- [losing]

- [spending]

- [wasting]

2.  [the company] had been borrowing so much money {that} [it] could not keep going

- [Harry]  [he]

- [Jill]  [she]

- [Dick and Jane]  [they]

- [The government]  [it]

3.  the company [had been borrowing] so much money {that} it (could) not keep going

- [borrowed]

- [had borrowed]

- [was borrowing]

- [is borrowing]

4.  Jack had [drunk] so (much) [wine] {that} he could not [see properly]

- [eaten]  [hot dogs]  [stand up]

- [done]  [push ups]  [do any more]

- [smoked]  [marijuana]  [stay awake]

- [seen]  [movies]  [remember which was which]

5.  [Sarah] had so (little) [money] {that} (she) could not [afford university]

- [Harry]  [time]  [go on vacation]

- [Jane]  [furniture]  [have any guests]

- [Dick]  [help]  [finish the work]

- [The shop]  [customers]  [make any money]