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I did it without a macro, with the use of the multi-row formula tool.
A great challenge, as could be very useful in the real world.
With the answer, the two rows do have transactions after the date that the amount returned to it's original account ID. However, because we are looking at whole amounts instead of decimals there is a good probability of this. And we know that these are the fraudulent transaction because it has moved accounts at least three times and returned to the original account id.
Cool challenge, I have really been enjoying the challenges involving iterative macros.
The outer workflow requires that we create 2 fields on input 1, namely Hands Changed which is a count of if the receiver is the sender (should be 1 for each row), and original sender, so that the sender in transaction 1 is saved.
I admit i had to look at others to redirect myself after barking up the wrong tree for a bit :) thanks