Merging rows and removing duplicates

Hi,

I have two sheets Sheet1 and Sheet 2. I want my output to be like sheet 3. I have a larger data to work with. Appreciate the help. I need this to be done on crystal. I connect it to my Excel.

sheet1

item no sales

a 4

b 5

c 7

b 9

d 5

sheet 2

item no purchases

a 3

b 5

d 6

e 8

e 1

sheet 3

item no sales purchases

a 4 3

b 14 5

c 7

d 5 6

e 9