my query should have an and on the where clause for
year(due_date)=year(now()). sorry.

Common queries:

1. get all due dates of an account code before a specified date
2. get all due dates of an account code after a specified date
3. get the most recent due date or the next due date of an account code
4. get the account details of an or number
5. get all due dates in a specified month year
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