Hope somebody is happy.
NR==1 {
num_columns=split( $0, menuend );
next;
}
{
split( $0, substrend );
for ( i=1; i<=NF; i++ ) {
minuend [i]-= substrend[i];
}
}
END {
print "Result:";
for ( i=1; i<=num_columns; i++ ) {
printf( "%8d", menuend [i]);
}
printf "\n";
}