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All of the following would involve a debit memorandum except
Architect
A professional who plans, designs, and oversees the construction of buildings.
Insurance
A financial product sold by insurance companies to safeguard against the risk of financial losses.
Construction
The process of building, erecting, or constructing buildings, roads, or other substantial structures.
Air Conditioning System
A system designed to control the temperature, humidity, and air quality in indoor spaces.
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