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All of the following circular DNAs exhibit theta replication except
Debit Memo
A document issued to adjust downward the balance of an account, typically in the case of returns or discrepancies.
Bank Statement
A document provided by a bank, detailing the transactions in an account over a specified period.
Outstanding Checks
Checks that have been written and recorded in the payer's ledger but not yet cashed or cleared by the bank.
Checkbook
A book containing blank checks and a register for recording checks written and deposits made.
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