Hi Brian,

You can easily accomplish this task by using the "Remove Duplicates" feature in Excel. Here are the steps:

1. Select the entire Column A and Column B by clicking on the column headers.
2. Click on the "Data" tab in the ribbon.
3. Click on the "Remove Duplicates" button in the "Data Tools" group.
4. In the "Remove Duplicates" dialog box, make sure that only Column B is selected and click "OK".
5. Excel will remove all the duplicate values from Column B, including those that exist in Column A.

This will leave you with a list of record numbers in Column B that do not exist in Column A.