I am trying to compare two data sets, but each data set may have different
records I will provide examples:

Data Set 1 Data Set 2

Fac Item Amount Fac Item
Amount

240 A123 100.00 240 A123
95.00
240 A124 50.00 240 A125
7.00
240 A125 8.00 240 A128
10.00
241 A123 45.00 241 A001
8.00
241 A155 10.00 241 A155
6.00

The results I would like to see:

Data Set 1 Data Set 2

Fac Item Amount Fac Item
Amount Var

240 A123 100.00 240 A123
95.00 5.00
240 A124 50.00
50.00
240 A125 7.00 240 A125
8.00 -1.00
240 A128
10.00 -10.00
241 A001
8.00 -8.00
241 A123 45.00
45.00
241 A155 10.00 241 A155
6.00 4.00

As you can see when I have my data sets at first the records are not lined
up because the data records could be different in each data set.