Yes, I downloaded. Am looking at the file now.
I made a dynamic named range for column A, TargetNo
=OFFSET(Sheet1!$A$2,0,0,COUNTA(Sheet1!$A:$A)-1,1)
Then in C2, I put this formula and copied down:
=IF(ISNA(MATCH($B2,TargetNo,FALSE)),"incoming",B2)
This might get you started.
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