Excel Conditional formatting that highlights values depending on two rules

i have four columns that are simplified and look like this

item quantity item quantity

102 --- 1 --- 102 --(-3)

103 --- 1 --- 104 --(-1)

105 --- 1 --- 105-- (-1)

i want excel to highlight 104 in the third column because it does not exist in the first column, and i also want excel to highlight 102 in the third column because even though it exists in the first column, the absolute value of the number corresponding to it is higher than the corresponding value of 102 in the first column