Remove row by comparing two text files

[Yogita_Gaikwad]

This is my two text file one is sample.txt & other is sample1.txt and i want to read sample.txt text file then check Option A if Option A have Account code ex. 113401 then goto sample 1.txt and remove row which has account no 113401
then again check second Option A again it has account no then remove from sample1.txt

[rohith.prabhu]

Duplicated : Remove rows