How to change status of first column when status changes in second column

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I have a request come in and there is a first layer in the approval process. If the manager approves, it goes no further. If the manager denies the request, then the Associate Director investigates the problem, and will then submit his approval. I need HIS approval to change the first column status from "Denied" to "Approved". I don't know which column should contain the formula. And I'm not sure where to begin on the formula itself. Please see picture below.


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