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Default Comparing columns iin 2 sheets to generate one

I have 2 sheets each containing data - 2 columns PN and QTY - each sheet may
contains parts from one that may not be on another - I want to take both of
these and make a 3rd sheet - this 3rd sheet will take all match items from
sheets 1 and 2, any items from sheet 1 not on 2 and any from sheet 2, not on
one - it would look like the below
sheet 1
7214567 1
7214568 280
7214599 75

sheet 2
7214567 28
7214577 443
7214599 23

sheet 3 diff
7214567 1 7214567 28 +27
7214568 280 -280
7214577 443 +443
7214599 75 7214599 23 -52

This is a comparision based on an inventory count - I am not sure what
funstion or formula if any to use


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