Counter-style record with two mutable fields. Validates the new
r.f <- v field mutation end-to-end through type decl + record literal
+ field access + field assignment + sequence operator.
type counter = { mutable count : int; mutable last : int }
let bump c = c.count <- c.count + 1 ; c.last <- c.count
After 5 bumps: count=5, last=5, sum=10.