from APOPEN O RIGHT OUTER JOIN APPayments P ON O.ApplytoId = P.ApplytoId RIGHT OUTER JOIN APNewPayables N ON N.voucherid = P.applytoid
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FROM APNewPayables N
LEFT JOIN APPayments P ON N.voucherid = P.applytoid
LEFT JOIN APOPEN O ON P.ApplytoId = O.ApplytoId
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