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Default divide records equally among multiple employees

example: I have 1000 sorted records. I have 5 employees. I want 1st record to
go to emp 1; 2nd record to emp 2 ... 5th record to 5th emp. Then I want to
start new assignment of records: emp 2 gets 1st rec; emp 3 gets 2nd rec....
emp 1 gets 5th record, thus rotating which emp gets first record. Is this as
difficult as it appears?
 
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