How is "They should be set forth in a memorandum and also incorporated in a copy of the record." said in French?

Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
user
Elles doivent être présentées dans un mémorandum et être également portées sur un exemplaire du compte rendu.