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Formula to mark status as "past" if not the latest or "current" if the latest

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I pull in data via CSV files (28 of them) every quarter. The “FilingID” field is always a unique number. The “DateSubmitted” field corresponds to the FilingID as the higher the number the more recent for a given Company (1B1) field. and the “IE!” field is always the same for a given company. What I am looking for is a formula or script that when a record with a higher numbered FilingID or DateSubmitted (whichever is easier) is added any record with the highest FilingID for a specific company (1B1) or (1E1) is updated to a “Current” status and any existing (older) record is changed to a “past” status. I really only need this for 1 table. Any suggestions would be appreciated.
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