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What classes and associations would be included in a model that describes the information needed for a query that calculates the accounts receivable balance for

What classes and associations would be included in a model that describes the information needed for a query that calculates the accounts receivable balance for each customer? Describe differences in the information for the open-invoice method, where customers pay according to specific invoices, versus the balance-forward method, where customers pay balances on monthly statements?

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