To keep track of companies that we are trying to attract to our new
development we have created a list of information about each company. Each
week a new file is created to reflect changes in status and the addition of
new companies to the list.

For example:

In the Old File there are 23 companies (Companies A-W).
Their status is as follows:
A-C = Prospect
D-K = Suspect
L-W=Lead

In the Current File there are 26 companies (Companies A-Z).
Their status is the same except
I - Prospect
R, V = Suspect
X-Z = Lead

I would like to summarize the changes between these files by listing the
companies that have a status in the current file that differs from their
status in the old file. I would also like to calculate the total number of
status changes in each category.

Any help you could give would be greatly appreciated.

-Ian