This problem is paper-only - see explanation for the canonical SQL solution.
You have two billing systems exporting daily revenue per account_id:
SystemA(account_id, revenue_a)
SystemB(account_id, revenue_b)
Produce a reconciliation report listing every account_id that appears in either source, with both revenues (use 0 if missing on a side) and the absolute mismatch. Sort by account_id ascending.
For the auto-grader: return objects shaped { account_id, revenue_a, revenue_b, diff } where diff = |revenue_a - revenue_b|.