How to compare two input excel using Linq query

Hi, I have two input excel, I want to compare the activities in the both excel using LINQ query ,whether both contains same activities and hours spend in that should be the same or not. If it is same it has to update as match and not matching means should update as not match. Can any one please explain how to do that.
InputExcel1.xlsx (8.6 KB)
InputExcel2.xlsx (8.6 KB)


Can you also share expected output?


OutputExcel.xlsx (8.7 KB)