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Default Comparing the difference between 2 worksheets

I am trying to find a way to compare the values of accounts in 2 worksheets.
One worksheet is the budget while the other worksheet is the actuals. There
may be instances where a budgeted amount may not be used. How can we combine
the 2 worksheets to find the difference between the 2 worksheets and create a
new worksheets showing the difference ? Would appreciate some help from the
experts.
 
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