BAQ - extracting first labor detail record

Need to only extract the FIRST Labor Detail record within a BAQ

I have seen where SQL has MIN-date which would accomplish the task.
Already have a BAQ to pull LABOR-HEAD data for clock-in and clock-out, so I wanted to leverage that. Need to get the first job-activity and compare the clock-in to first reported activity transaction, but DO NOT NEED all the records (until my boss changes his mind one more time).

When he does change his mind… is there a way to get the first and the last labor detail record???
Reason - DOL (Dept of Labor) requested an audit of clock-in and out, against the shift-time (ie: employees are owed for the minutes they are early and leave late. We allow 3 mins late, but if 5 mins late, we record adjusted clck-in to the quarter hour. Employee clocks in at 8 mins after hour, time adj to :15… DOL says we owe them 7 mins!
We want to show composite total of delta.

Getting the first record would be pretty straight forward with a sub query. If you create a sub query and go to sub query options you can change result set rows to Top and row number to 1. That will give you the first result for the query. Getting the first and last sounds a little more tricky. My guess is you’d need to somehow include a row number and filter where row number =1 or row number = max row number.