private int compareMastRecWithTransRec(AcctsRecMastRec m,
			AcctsRecTransRec t, Comparator<String> comp) {
		int result;
		if (t == null) {
			result = -1;
		} else if (m == null) {
			result = 1;
		} else {
			result = comp.compare(m.getKey(), t.getMastKey());
		}
		return result;
	}