Ok, this is a variation of a previous question

Column D is a list of data at the beginning of the month. Column C is the
list of data at the end of the month.

What formulas do I need in cells B1, B2, B3 and B4 to get the answers I
provided in Column B below? No helper columns. Thanks very much for taking
a look.


Column A Column B Column C Column D
Beginning of month 5 apples apples
New to the list 5 pears grapefruits
Leaving the list 3 bananas beans
End of month 7 green green
blue red
yellow
brown