<<
            APPEND gl_genled TO gl_genled WHERE CURRENT OF cur1
            UPDATE gl_genled SET acctno = 111000900 +
              WHERE COUNT = LAST AND amtdr > 0
            APPEND gl_genled TO gl_genled WHERE CURRENT OF cur1
            UPDATE gl_genled SET acctno = 111000900 WHERE COUNT = LAST
>>

In addition to the AND in the WHERE clause, you should be aware that COUNT = 
LAST is not multi-user safe.  Use COUNT = INSERT instead, to get the last row 
inserted into the table by this session of R:Base.
--
Larry Lustig

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