Excel Merge & Difference Calculation

I have two Excel workbooks that both hold financial data. Your task is to bring them together into a single sheet, line-up the rows correctly, compare the “Outstanding” column from each source, and place the resulting difference in a brand-new column so it is easy for me to review.

To keep everything transparent, the final file should arrive fully editable—no hidden formulas or protected cells—so I can trace or change the logic later if needed. A short note explaining any formulas, Power Query steps, or VBA you use will help me maintain the sheet in the future.

Deliverables
• One merged Excel workbook with the new Difference column beside the original Outstanding values
• Clear, simple documentation (a few lines inside the file or a separate text sheet) describing the method you used

That’s all that’s required; the simpler and cleaner the solution, the better.