Given a list of Postal Codes and delivery type (e.g., D or Direct or I for Indirect), put the Postal Codes in Low and High ranges and the Delivery Type without “overlap.” Please see the attached Excel spreadsheet for examples. Although the record set in the spread sheet is “small,” Postal Codes to be put in ranges may number 40,000+. A Stored Procedure (SQL 2005) needs to be created to accomplish this project.