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It means that the fact that this person has spent a lot of money makes you angry or that you feel annoyed by that.
By the way, I'm not a teacher... but as a student I know it
It means that something has happened that makes you feel unhappy, disappointed, or worried.
You can be upset because someone is drinking heavily again (because you are disappointed, or worried that this will cause liver problems and an early death.)
A wife is upset because her husband has lost a lot of money gambling (because she is worried about how to pay the bills, feed the children - and so very unhappy)
upset 
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