Listing 1: Code That Creates and Populates the U and V Tables
USE tempdb
SET NOCOUNT ON

CREATE TABLE U(col1 varchar(10), col2 int)
INSERT INTO U VALUES('R1', 1)
INSERT INTO U VALUES('R2', 2)
INSERT INTO U VALUES('R2', 2)
INSERT INTO U VALUES('R2', 2)
INSERT INTO U VALUES('R2', 2)
INSERT INTO U VALUES(NULL, NULL)

CREATE TABLE V(col1 varchar(10), col2 int)
INSERT INTO V VALUES('R2', 2)
INSERT INTO V VALUES('R2', 2)
INSERT INTO V VALUES('R3', 3)
INSERT INTO V VALUES('R3', 3)
INSERT INTO V VALUES('R4', 4)
INSERT INTO V VALUES(NULL, NULL)