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The text discusses the process of making payments to deposit $34 and $72.50, emphasizing the importance of matching them in the first tab. It explains that when making a deposit, both items should be included in the deposit form for reference. The option to deposit other items separately is also mentioned. The text highlights the use of deposit forms for both cash-based and accrual-based systems, with the ability to check off items being deposited together. The text also mentions the use of sales receipts and receive payments forms in the deposit process.