checking duplicate text files using row 1

Hi can someone help with a vba macro, I have a folder called N with text files so D1.txt, D2.txt I want to copy row 1 from each text file to an excel spread sheet.
Then check if there are any duplicates using row 1 for example we would write on excel sheet the name of the text file and the row 1 information

D1.txt, shipping 13th Oct
D2.txt, shipping 14th Oct
D3.txt, shipping 13th Oct

On the row where the D1 and D3 data is we would write "duplicate" as they have the same row 1 "shipping 13th Oct"

D1.txt, shipping 13th Oct, duplicate
D2.txt, shipping 14th Oct
D3.txt, shipping 13th Oct, duplicate

Hi Alpha Frog thanks for the reply that macro worked