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Default Deleting specific records from a column

Hi All

I have a little problem. I have two sets of records - let's say for the
purpose of this exercise they are titled "a" and "b". The record sets
differ but do have many matching records. My objective is to extract
all the "b" records that match up with an equivalent record from the
"a" column. The final record set will have these "b" records and their
matching "a" records deleted from it. Example

Column a Column b Final column

earth earth sky
sky grain fire
fire metal air
rain rain
air heat

Hope I've explained it well enough

Any thoughts would be appreciated.

Cheers,
Mike