Delete rows based on match criteria in two excel files or single Excel File

[fixer]

vba is placed in a sepearte file macro.xlsm
and there are two more files 1.xlsx & 2.xlsx
all files are located in different path
i am looking to slve this problem by vba macro
if column A of 1.xlsx matches with column A of of 2.xlsx then calculate the data in that row and if the number is positive then delete all the numbers from that entire row (numbers is starting from column B) & if it is negative then do nothing
example in current case acc matches dlf matches and tata matches
acc is negative (40-50=-10) then do nothing
dlf is positive (10+200=210) then delete the numbers which is starting from column B i.e 10 & 200
and so on
only macro.xlsm is open so we have to open that file