Done. I've created the December 2025 vendor rebate true-up memo for Dana with the journal entry. Both the memo and the script output are in `output/`:

**Summary:**
- **True-up:** (1,620.00) — the rebate accrual needs a reduction
- **Earned:** 165,272.24 across four programs
- **Booked:** 166,892.24
- **Key finding:** Ardent Paper Mills is 11,246.57 short of reaching tier 3; one unclassified purchase from that vendor could move it to that tier and reduce the true-up to 6,658.87

The memo includes the programs table, the purchases walk from 284 register lines to 205 qualifying purchases, the proposed journal entry (debit 1,620.00 to account 5090 / credit 1,620.00 to account 1150), and one question for Owen Castellanos about the unclassified line.