Thanks for reply.
I have this
SELECT Manager.MasterID, Manager.TakeOutUserID, Manager.TakeOutDate, Manager.TakeOutComment, Manager.ReturnUserID, Manager.ReturnDate,
Manager.ReturnComment, Manager.Status, Masters.PartNumber, Masters.Comment, Masters.Revision, Masters.Location, Masters.LastUse
FROM (Manager INNER JOIN
Masters ON Masters.SerialNumber = Manager.MasterID)
but I don't know how to select the last(newest) entry on Manager for each Master table entry.