Merge & subtracting Quantity and balance between two sheets

[abdo meghari]

Hi guys
I want subtracting values for columns H,J between two sheets , sometimes there are duplicates items into two sheets . so should merge for each item is duplicated in the same sheet for each sheet separately before subtract the values based on column D for instance BSJ100-TR14
sheet sh the QTY =400+400+401=1201 , when subtract from sheet rp then become 1201-20 = 1181 in QTY(F)for sheet result. the same thing TOTAL should merge before subtracting as in QTY .the result should be from row2 as in sheet RESULT . I highlighted some cells for duplicated items merge & subtracting between two sheets
thanks