Subtract all numbers of a column by another column, return a matrix of subtracted values

Subtract all numbers of a column by another column, return a matrix of subtracted values

Two tasks:
I) Subtract all the numbers of A column from the numbers of another column B e.g. a1-b1, a1-b2 etc and then a2-b1, a2-b2 and Return a matrix of results of size "A*B" e.g. a1:a10 =10 b1:b20=20 --> 10*20 matrix
--Columns may are not of same lenght, they may have different lenghts!

II) Using the above results, return in a column, the smallest different EACH time!
For example

A = 1,2,3,
b = 2,3,4

A1-b= -1,-2,-3
a2-b=0,-1,-2
a3-b=-3,-2,-1

Therefore, the final result will be in d column: -1,0, -1

Is that possible?

sincerely,
Elias "Estatistics" Tsolis
For excel 2003 version