Help on vba to list out file name of missing Partner name export to closed wb's

Dear expert

I have N number of workbooks saved in path. I want export unique value from master file depends upon value of column P:P In closed wb's, i want know which are ledger missing out of export.

like for example : partner name is A,B,C,D But in master file only have A,C,D B Is missing so what to find out as which file have missing partner name list out in column G like

find the attachment and find the code in wb code module1