How to create a column based on a changing target value from another column on power query editor?

I have to columns on power query editor.

Column A (value)        Column B (target)

12                                      13

11                                      10

12                                      12

12                                      13

14                                      13

15                                      16

Basicly the target changes in each cell and I want to create a column C to have a yes or no to see if the value is above or below target?

Thanks,