declare @customer table
(
	customer_id int not null,
	first_name varchar(40) not null,
	last_name varchar(40) not null,
	birth_date smalldatetime not null
);

insert into @customer (customer_id, first_name, last_name, birth_date)
select 1, 'Beverly','Johnson','1970/04/01' union all
select 2, 'Mark','Johnson','1972/03/10' union all
select 3, 'Mark','Johnson','1972/10/03' union all
select 4, 'Scott','Lemon','1982/01/04' union all
select 5, 'Michelle','Snow','1958/10/24' union all
select 6, 'Scott','Richards','1958/10/24';

select 
	customer_id,
	left(first_name,1)+cast( (select count(*) from @customer b where b.first_name > a.first_name) as varchar(9) ) first_name,
	left(last_name,1)+cast( (select count(*) from @customer b where b.last_name > a.last_name) as varchar(9) ) last_name,
	dateadd( day, (select count(*) from @customer b where b.birth_date > a.birth_date), birth_date ) birth_date
from 
	@customer a
order by
	customer_id;

customer_id first_name last_name  birth_date
----------- ---------- ---------- -----------------------
1           B5         J3         1970-04-04 00:00:00
2           M3         J3         1972-03-12 00:00:00
3           M3         J3         1972-10-04 00:00:00
4           S0         L2         1982-01-04 00:00:00
5           M2         S0         1958-10-28 00:00:00
6           S0         R1         1958-10-28 00:00:00