Need a compare logic to compare two files as below mentioned

[suryavamsi62]

I am having the following files.

TEST FILE:
Acct num: 12345 Trancode : 481 Amt: 125
Acct num: 12345 Trancode : 488 Amt: 128
Acct num: 12345 Trancode : 488 Amt: 123
Acct num: 12345 Trancode : 482 Amt: 122

PROD FILE:
Acct num: 12345 Trancode : 481 Amt: 125
Acct num: 12345 Trancode : 488 Amt: 123
Acct num: 12345 Trancode : 482 Amt: 122

The extra record is 3rd one in TEST FILE.Iam saying so by manually checking the amount field.
The accounts are sorted with account number.

I want that to be written into separate file.

I have written normal file compare logic based on acct num.With this logic it is comparing first three records in both the files and writing the mismatches in Output file 1.It is considering the 4th record in TEST file as extra record and writing it to Output File 2, which is wrong.The 3rd record should be written to the output file2.

I have also tried to sort the trancode but have same trancode for extra record and original record.

Note: I have just given a example with acct num,Trancode,Amt fields.Originally my test and Prod files have 36 different fields.

Please ask quations for any more infio.