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  18. <!--l. 1894--><p class="noindent"><span class="footnote-mark"><a
  19. id="fn3x0"> <sup class="textsuperscript">3</sup></a></span><span
  20. class="pplr8t-x-x-80">Source documents are things like receipts, canceled checks, etc. that can be used to verify the existence and nature of a</span>
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  22. class="pplr8t-x-x-80">transaction.</span></p></div>
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