Help Using Dynamic Queries In Temp Table

The dynamic sql is used for link server. Can someone help. Im getting an error

CREATE PROCEDURE GSCLink

( @LinkCompany nvarchar(50), @Page int, @RecsPerPage int )

AS

SET NOCOUNT ON

--Create temp table

CREATE TABLE #TempTable

( ID int IDENTITY, Company nvarchar(50), AcctID int, IsActive bit )

INSERT INTO #TempTable (Name, AccountID, Active)

--dynamic sql

DECLARE @sql nvarchar(4000)

SET @sql = 'SELECT a.Name, a.AccountID, a.Active

                   FROM CRMSBALINK.' + @LinkCompany + '.dbo.AccountTable a

                   LEFT OUTER JOIN CRM2OA.dbo.GSCCustomer b

                   ON a.AccountID = b.oaAccountID

                   WHERE oaAccountID IS NULL

                   ORDER BY Name ASC'

EXEC sp_executesql @sql

--Find out the first and last record

DECLARE @FirstRec int

DECLARE @LastRec int

SELECT @FirstRec = (@Page - 1) * @RecsPerPage

SELECT @LastRec = (@Page * @RecsPerPage + 1)

--Return the set of paged records, plus an indication of more records or not

SELECT *, (SELECT COUNT(*) FROM #TempTable TI WHERE TI.ID >= @LastRec) AS MoreRecords

FROM #TempTable

WHERE ID > @FirstRec AND ID < @LastRec

 

Error:

Msg 156, Level 15, State 1, Procedure GSCLink, Line 22

Incorrect syntax near the keyword 'DECLARE'.