Hi excel - pros!

First of all, i my first thread to introduce me - im tez and im no excel pro - so i hope i can find some help here thanks in advance!

my challenge:

ive to create a matched sample of firms - that means the data of firms in two different countries should be matched - pairwise.

it looks like this:

there are three rows in two tables (Canada/USA)
Firmname / ID / Size (in $)

in the finally matched table, every firm in Canada should get one matched (matching criteria is size in $) "partner" from the US.

looks like this:
Firm Canada / ID / Size / Firm USA / ID / Size

the size of the Canadian partner should be as close as possible to the one from the US

starting point should be the pair with the smallest difference of size (maybe there are alternatives for a starting point)

after a pair of firms is matched in the new table, the firms cant get matched again with others and the next pair with the smallest difference in size is following until all Canadian firms have a matched US-partner (there are more US-firms than Candian ones)

any idea what to do? what functions can i use? where can i find help?

im very thankful for every comment!