Adding information from a higher level sheet to lower level - From division to store

I am trying to add to a location id any missing items from a division id.

Spreadsheet has example of spreadsheet and results

in the example excel file location 12 and location 15 are in division 239.

Location 12 and 15 currently have sales listed.

I want to add the sales from the division that are not already listed in location 12 and 15.

in the example location 12 is missing 3 items listed in the division, location 12 is missing 7 items.

The results I am looking for creates the new list which includes the current sales listed in the location plus the sales listed in the division.

Let me know if that makes sense, thank you.