Comparing 2 columns of 2 different excel sheet and if value is not matching color code in the first excel sheet

Hi All,

I am working on an interesting problem wherein I have 2 excel sheets.
I need to compare the 2 columns(P number and Pa Number) from first excel(w.xlsx) with the same columns in another excel sheet(q.xlsx) and if the value does not exist in 2nd sheet i need to highlight the value in 1st sheet.

Eg - First sheet

value 7895 in P Number column does not exist in 2nd sheet so the value is highlighted in the 1st sheet and value 8568 in Pa Number column in 1st sheet does not exist in 2nd sheet so it is also highlighted in 1st sheet
q.xlsx (8.6 KB)
w.xlsx (8.5 KB)

Attached are the excel sheets.