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[null,{"$f":"CONCATENATE(IF(Debit,\"DEBIT\", \"CREDIT\"), \" MEMO\")","v":"CREDIT MEMO"},{"$nulls":3},"2012-02-21"]
[]
[{"$nulls":5},"NO: 34-5678"," "]
[]
[null,"COMING FROM:","GOING TO:",null,"INVOICE NO:","TS8974"]
[null,"Contoso, LTD","Tailspin Toys, Ajay Solvay",null,"ORDER NO:","O1234"]
[null,"123 Main Street","456 Cherry Street",null,"SALESPERSON:","Ann Beebe"]
[null,"Springfield, MA 23456","Forrest, MI 12345",null,"TERMS:","Net 30"]
[null,"(345) 555-0156","(876) 555-0128"]
[]
[]
[null,"ITEM #","DESCRIPTION/COMMENTS","UNIT PRICE","QTY","AMOUNT"]
[null,"T45678","Party Favors",{"v":5,"d":"$5.00"},10,{"$f":"IF(AllNull,\"\",MemoDetails[[#This Row],[UNIT PRICE]]*MemoDetails[[#This Row],[QTY]])","v":{"v":50,"d":"$50.00"}}]
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[{"$nulls":5},{"$f":"IF(AllNull,\"\",MemoDetails[[#This Row],[UNIT PRICE]]*MemoDetails[[#This Row],[QTY]])","v":""}]
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[{"$nulls":5},{"$f":"IF(AllNull,\"\",MemoDetails[[#This Row],[UNIT PRICE]]*MemoDetails[[#This Row],[QTY]])","v":""}]
[{"$nulls":4},"SUBTOTAL",{"$f":"SUBTOTAL(109,MemoDetails[AMOUNT])","v":{"v":50,"d":"$50.00"}}]
[{"$nulls":3},false,"FEES",{"v":0,"d":"$0.00"}]
[{"$nulls":4},"TOTAL DUE",{"$f":"SUM(F29:F30)","v":{"v":50,"d":"$50.00"}}]
[]
[]
[null,"REASON FOR CREDIT:"]
[null,"Merchandise returned"]
[]
[]
[]
[null,"INTERNAL BILLING NO:","APPROVED BY:"]
[null,987654,"Florian Voss"]