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How do I retrieve Invoice notes and Customer notes to use with Smartlist?

I am trying to find out if I can pull down invoice notes into a SQL Query, and ultimately to a Smartlist to run reports on notes on Customer and on Receivables Transactions. I expected they would be stored within the Customer Master or the Receivables Transactions, but have not had luck finding this.  Can you help me locate where they are stored?
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Victoria Yudin
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Thanks again Victoria!