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- [invoices table]
- invoice_id
- ....
- [invoice_items table]
- item_id
- invoice_id FK invoices(invoice_id)
- ....
- [refunds table]
- refund_id
- invoice_id
- item_id
- ....
- FK invoices(invoice_id)
- FK invoice_items(invoice_id, item_id)
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