Sort PDF,XLSX files based on modified date within folders and subfolders

Hello
I have files within folders and subfolders in this "C:\Users\Alaa\Desktop\FL"
the files will be PDF, for all of extensions for EXCEL
example :"C:\Users\Alaa\Desktop\FL\inv1.xlsx

"C:\Users\Alaa\Desktop\FL\rett\ACC.XLSM"
"C:\Users\Alaa\Desktop\FL\rett\files\proc.pdf"
so I want populate ITEMS in column A (1,2,...) , EXCEL files in column B, column C show modified dates for EXCEL files inside EXCEL FILES sheet , I want populate ITEMS in column A (1,2,...) , PDF files in column B, column C show modified dates for PDF files inside PDF FILES sheet.also hyperlink columns B for both two sheets to open file when click the cell in column B and sort From descending to ascending based on Modified date .
every time run the macro should replace files names for both two sheets.
in both two sheets will contain headers in row1(ITEM,FILES NAMES,MODIFIED DATE).
thanks

code is awesome!
I just need fixing the items are not show number correctly .I would arrange like 1,2,3
the code will show like 2,1,4,3 !
also I would ask you , can avoid message when try open PDF file will show message yes to open or no to cancel opening , how can I open directly without show message?
thanks

perfect !
many thanks buddy.