The concepts of "Last" and "First" really don't apply in a database unless
you are looking at the data using a query that imposes a sort order on one
or more of the fields tables. If by first and last you mean "the order in
which the records were entered" you will only be able to determine that if
you have a DateTime field that indicates when each record was entered or if
you have an incrementing numeric field that reflects the order of entry. Do
you have such a field?