Excel automation query comparing two excel files

Hello i have task here i am struck with logic i have @ excel files both have account Number as column and has some respected data in the row with column name “charges” i need to compare the data of both excel files and by finding the right account number and calculating the difference of “charges” and save entire row in another excel file please help me out with this problem and find me a solution

Thank you,

on both excel file which you have to compare?(for choosing right account number)