What is the subject of this conversation?

M：Why didn’t you take care of the electricity bill? I gave you my share of the bill and told you to pay it last Wednesday. We just got a second notice in the mail today.
W：You are kidding me. I was busy on the day you asked me because I had to run an important errand for my boss, so I just couldn’t get to the bank on time. And then I completely forgot all about it on Thursday because of the seminar I had to attend. I only remembered it after lunch on Friday and went straight to the bank and paid it.
M：I guess they must have sent out the notice before you paid then. I’ll call them and straighten this out.
W：I am sorry, but I couldn’t help it. I’ll remember to take care of the bills early from now on.
Number 44.What is the subject of this conversation?
Number 45.What will the man do?
Number 46.When should the woman deal with the matter?