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Comparison between 2 queries

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Can anyone help me to understand the relationship/difference between the below 2 query conditions, with slightly explanation for both.

1) SELECT ......... where NOT (invoice_total >=5000 OR NOT invoice_date <= '01-Jul-2008')


2) SELECT .......... WHERE invoice_total <5000 AND invoice_date <= '01-Jul-2008'


*** the reference book from where i got it, says both are same. But i am a bit confused bcoz inside parenthesis invoice_date isn't supposed to be > in the 2nd query, as NOT is used before that?

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