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Alignment of Two Columns

I am looking for solution. I have two columns , First Column " Can Give" and second one "Can take". I am looking for a optimized solution.
If say for Can Give column Part A value is 8 and Respective Value is Can Take for part A is 4 , then minimum of 8 & 4 i.e. 4 only can match , for successive now remaining qty for Part A is 8-4=4 and and successive value for part A in Can take is 6 here match will be minimum of 4 and 6 i.e. 4 . Like this I want to findout optimized match. for better clarity , pl refer attachment.
 

Attachments

  • Allignment of Columns.png
    Allignment of Columns.png
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