How do you know which is the LAST record? Do you have a date time field that
determines this? Or do you have a sequential field that is created? Without
some field with some sort of data to determine the record sequence, there is no
first or last.
It's like having a bag of balls and dropping another ball in the bag. If you
reach in and grab a ball, how do you determine if it is the last. Unless you've
marked the ball with some type of number, you don't know.