I am not very sure, but from what I have read it, it implies first record as enetered in MS access. Personally I feel this is tough to emulate. for example , say there are multiple values of sales_distict_code and they are 123, 421, 223. The first functions picks up the first value entered in MS access and this could be anything as it depends on entry of that value in MS access. A min or max function will help you achieve similar results by picking one value but might not be same result as in MS Access. I would try to use min or max function instead of first and then compare the results. Probably you may need to contact business user and ask, what is that he wants to see in output.
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