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How to subtract 2 columns in different tables based on a name and date?

I have 2 tables with a 1:many relationship.  I have 1 table that has account name, units sold, and the year and month.  I have another table with multiple months that has the budget data and I want to subtract them based on year and month and the account name. I want the formula to work form the duplicate accounts so I can see accounts that have been budgeted for but have no sales.  Any help with this?  Thanks!

Account NameYearMonthBudgetSalesDifference between Budget & Sales

t work right.  Ideally I want 

Super User
Super User

Please provide sample data that covers your issue or question completely.
Please show the expected outcome based on the sample data you provided.

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