Database

SELECT
    CASE FINALRESULT.RECORDNUMBER
        WHEN 1 THEN R1.GLID
        WHEN 2 THEN R1.AMOUNT
    END AS '1ST_COLUMN',

	CASE FINALRESULT.RECORDNUMBER
        WHEN 1 THEN R2.GLID
        WHEN 2 THEN R2.AMOUNT
    END AS '2ND_COLUMN',

    CASE FINALRESULT.RECORDNUMBER
        WHEN 1 THEN R3.GLID
        WHEN 2 THEN R3.AMOUNT
    END AS '3RD_COLUMN'

FROM

    (SELECT AMOUNT, GLID, ROW_NUMBER() OVER(ORDER BY AMOUNT) AS 'RECORDNUMBER' FROM TBL_COLROW_TRANSPOSE) R1

		INNER JOIN

    (SELECT AMOUNT, GLID, ROW_NUMBER() OVER(ORDER BY AMOUNT) AS 'RECORDNUMBER' FROM TBL_COLROW_TRANSPOSE) R2

		ON (R1.RECORDNUMBER = R2.RECORDNUMBER - 1)

		INNER JOIN

    (SELECT AMOUNT, GLID, ROW_NUMBER() OVER(ORDER BY AMOUNT) AS 'RECORDNUMBER' FROM TBL_COLROW_TRANSPOSE) R3

		ON (R2.RECORDNUMBER = R3.RECORDNUMBER - 1)

		CROSS JOIN

    (SELECT 1 AS 'RECORDNUMBER' UNION ALL SELECT 2) FINALRESULT

connection.Open();
if(File.Exists("C:\\opened.txt") == true && File.Exists("base.ldb") == true)
  MessageBox.Show("Connection is opened by your application");
if(File.Exists("base.ldb") == true)
  MessageBox.Show("Connection is opened by Access client");
Else
  File.CreateText("C:\\opened.txt")

connection.Close();
if(File.Exists("C:\\opened.txt") == true)
  File.Delete("C:\\opened.txt")

ALTER PROCEDURE dbo.GETRECORDS
	-- Add the parameters for the stored procedure here
	
AS
BEGIN
	-- SET NOCOUNT ON added to prevent extra result sets from
	-- interfering with SELECT statements.
	SET NOCOUNT ON;

   -- VARIABLE DECLARATION
	DECLARE @SENTBY INT
	DECLARE @SENTON DATETIME
	DECLARE @ACCEPTBY INT
	DECLARE @ACCEPTON DATETIME

	DECLARE @NEWTBLSENTBYSENTON TABLE 
	(
		SENTBY INT,
		SENTON DATETIME
	)

   -- STEP 1: DECLARE A CURSOR
	DECLARE MYCURSOR CURSOR FOR

		SELECT    SENTBY,SENTON,ACCEPTBY,ACCEPTON
		FROM      TBLSENTBYSENTON

	-- STEP 2: OPEN THE CURSOR
	OPEN MYCURSOR 

	FETCH MYCURSOR INTO @SENTBY,@SENTON,@ACCEPTBY,@ACCEPTON

	-- STEP 3: START THE LOGIC

	WHILE @@Fetch_Status = 0

	BEGIN

		-- STEP 4: INSERT RECORDS INTO TABLE @NEWTBLSENTBYSENTON
		--		   BASED ON THE LOGIC PROVIDED

			IF(@SENTBY = @ACCEPTBY)

			BEGIN
				INSERT INTO @NEWTBLSENTBYSENTON(SENTBY,SENTON)
				VALUES(@SENTBY,@SENTON)
			END

			ELSE

			BEGIN

				INSERT INTO @NEWTBLSENTBYSENTON(SENTBY,SENTON)
				VALUES(@SENTBY,@SENTON)

				INSERT INTO @NEWTBLSENTBYSENTON(SENTBY,SENTON)
				VALUES(@ACCEPTBY,@ACCEPTON)
			END

	
	-- STEP 5: GET THE NEXT RECORD
	FETCH MYCURSOR INTO @SENTBY,@SENTON,@ACCEPTBY,@ACCEPTON           

   END

	--STEP 6: CLOSE THE CURSOR
	CLOSE MYCURSOR

	--STEP 7: DEALLOCATE THE CURSOR
	DEALLOCATE MYCURSOR
	
	SELECT * FROM @NEWTBLSENTBYSENTON
END

Sentby		SentOn 
1	2009-06-15 19:40:36.000	
32	2009-06-29 13:36:59.450	
1	2009-06-30 12:25:45.303
1	2009-06-15 19:40:36.000	
1	2009-06-16 13:19:34.693	
1	2009-06-15 19:40:36.000	
2	2009-06-15 19:40:36.000	
1	2009-06-16 19:40:36.000

SELECT Sentby,SentOn

       FROM tblSentBySentOn

       UNION

       SELECT AcceptBy,AcceptOn

       FROM tblSentBySentOn

       WHERE Sentby <> AcceptBy

SELECT A.Sentby, A.SentOn

FROM(
		SELECT Sentby,SentOn

		FROM tblSentBySentOn

		UNION 

		SELECT AcceptBy,AcceptOn

		FROM tblSentBySentOn

		WHERE Sentby <> AcceptBy
	) A ORDER BY A.SentOn