I have a few spreadsheets with a list of account numbers and their balances that I will need to combine. Each spreadsheet represents a different business entity. Some spreadsheets have more or less account numbers than the others. I was wondering how I could keep each entity in their own set of columns, and then sort the account numbers so they all line up.

Basically, I want to take two lists like these:

Col 1    Col 2   Col 3    Col 4
A         1         A         1
B         2         X         2
C         3         Y         3
Z         4         Z        4
And end up with:

Col 1  Col 2   Col 3
A        1         1
B        2         -
C        3         -
X        -         2
Y        -         3
Z        4         4
Any help would be appreciated.

Thanks!