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In today's tutorial, we will be solving a problem where we need to send the first record to one target, the last record to another target, and the rest of the records to a third target. This scenario is commonly asked in interviews as well. We will create a mapping called header, trailer, and detail records. We will use a sequence generator to assign positions to the records and quickly set up the necessary expressions. This will help us identify and send the records to the correct targets efficiently.