Please understand that this is not an adequate question, but looks more like a simple request for work. ADezii's response is quite appropriate as it stands, but please understand that any further detailed help is against our rules unless/until you show the work that you've done on this. I'm sure ADezii will be more than happy to go further if you get stuck, but any request for more detailed help which doesn't include good indication that you are attempting to follow this advice yourself is likely to be removed. You're experienced enough now to be expected to know this, but this question was definitely borderline.
As for the question itself, I would just comment that ADezii's point #5 should not be necessary. That is not to say it's a bad idea if you can get away with it, but there are other alternatives (such as Workspace Transactions) that would also be adequate.
My own advice would also be to use SQL rather than recordsets, as I believe the whole process could be handled in one go, but again, that is my preference. ADezii's advice is certainly a correct solution.