Conditionally calculate the data and paste it, if condition Matches

Hello Everyone, I am Looking for a macro and i have putted the details Below

If column B of sheet4 of sample2.xlsx match with column I of sample1.xls then look column D of sheet4 of sample2.xlsx & if column D of sheet4 of sample2.xlsx has > then calculate 1% of column D of sample1.xls & subtract it with column D of sample1.xlsx & put that data in column D of sample1.xls Or if column D of sheet4 of sample2.xlsx has < then calculate 1% of column D of sample1.xls & add it with column D of sample1.xlsx & put that data in column D of sample1.xls

Plz Note
All files are located in a different path (So in the macro the path will be hardcoded, Assume any path & I will edit the path manually by myself)
Sheet name can be anything
Macro will be putted in a vba.xlsm

Plz see the file that I have attached below
I have pasted the result in Column K for understanding purpose& that data will be in column D after runing the macro

Thnx Alot Eastw00d