DropRecords from one RC to another

Is there a sample available that shows how to modify the records being dropped into a report control?  I am aware of the existing sample using Ole and List boxes.

Take the following:

2 Report Controls, RC1 and RC2 with different columns.

Drag rows from RC1 to RC2.

In the DropRecords event of RC2 the records need to be adjusted to appear in the correct columns of RC2. The code below shows how I think you would do it.  However, the step in bold appears to do nothing.  What am I doing wrong?

' create a new records collection that will be populated with converted data and then
    ' replace the records passed in the event
    Set oRecords = RC2.CreateRecords
   
    If m_bDragFromRC1 Then
        m_bDragFromRC1 = False
        For i = 0 To Records.Count - 1
             ' get a ref to the old object
             Set oRec = Records(i)
             ' create a new record
             Set oNewRec = oRecords.Add
             oNewRec.AddItem ""
             oNewRec.AddItem("").Icon = ID_DSS
             oNewRec.AddItem GetFirstL(oRec(COL_USER_NAME).Value)
             oNewRec.AddItem oRec(COL_USER_DEPT).Value
             oNewRec.AddItem oRec(COL_USER_EXT).Value
             oNewRec.AddItem "Extension"
        Next i
       
        ' replace with the new collection
        Set Records = oRecords
    End If