how do I determine the cost of an item from the previous receipt entry

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in Excel 2010, I record receipt of items on a repeat basis and with recording each receipt transaction I wish to compare the price of the receipt to the previous receipt of the same item and cannot get my head around this one. Below is my table where the item description is in column F, the unit price of the item being received is in column J and column K is were i wish to display the unit cost of the same item from the previous delivery. Can anyone please assist?

I cannot get my head around the "index" and "match" functions if this is the way to go

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