incremental counter for dup number values

my wife, accountant, is very often bringing home work where she wants to 
match offsetting records from two record sets by value only. However, where 
one set may have 10 instances of $25, the other may only have 2 instances of 
$25. 

How can I effectively limit the pick of only two records from the set with 
10 dups?
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Utf
1/3/2008 4:41:01 AM
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