Invoice

The Invoice is an item in.

Location and Uses
The Invoice is a document which details the debt of Borville, the town's doctor, in Telma's Bar. Seeing as he is an uncooperative being, Telma gives Link the Invoice and suggests showing it to Borville in order to learn the location of the Wooden Statue, as it will assist Link in recovering Ilia's memory.

Hylian language translation
The legible text on the Invoice translates to almost complete nonsense. The letters on the back are "bv", and the front reads: "enosz... dwfp hycj... 175480000... iump". Presumably, 175,480,000 would be the number of rupees Borville owes.