use strict;
use warnings;
my @records = <DATA>;
my @sorted = map  { $_->[0] }
              sort { $a->[1] <=> $b->[1] }
              map  { [ $_,datify((/Coll\s+(\S+)/)[0]) ] } @records;
print pop @sorted;

sub datify {
    return join "" => (split '/',shift)[2,0,1];
}

__DATA__
Record 0: Coll 02/14/2003 Charles S.  2862.30 00000 ISSUE WWW
Record 1: Coll 03/17/2003 Peter C. 392.50 00000 ISSUE WWW
Record 2: Coll 07/25/2003 John K. 10.00 00000 ISSUE CCC