I have 2 different excel files. How can I see variance?

A

Alim

I have 2 different excel files in which 1st column clients name is mentioned.
In second column sales amount is mentioned. File 1 relates to March 2005 and
File 2 relates to March 2006. I have to see variance of each customer.
Please bear in mind that few customers are new and few and abondend in file 2.
 
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