Access Database

I have MATERIAL INVENTORY file with 70k records. I have 3 of my clerks reviewing the data and need a mechanism to control what has been reviewed and what is still outstanding. Hence, I need to create a Access Database with the following features: 1. Ability to load EXCEL spreadsheet (only 1 tab) with MATERIAL MASTER (70k records - see attached MASTER_FILE). 2. Ability to load 'reviewed' files (XLS spreadsheet - see attached UPDATE_FILE). I broken the master file into 3 files ~ 23k and these are been reviewed by the clerks... They are updating the spreadsheet and there are 17 additional columns). *** I propose that we have two tables: 1 for MASTER and 1 for UPDATES (the 3 fields that are listed in RED will be the key between them). Features and Options: 1. Track 'open'/'non-reviewed records. 2. 'Generate' excel files with 'open' items for clerks to review. 3. Statistics and etc... **** I need this to be done ASAP - so if you do not have time now, please do not bid on it... Thank you!