File A:
ALABAMA                         AL
ALASKA                          AK
ARIZONA                         AZ
ARKANSAS                        AR
CALIFORNIA                      CA
COLORADO                        CO
...

File B:
Alabama 	Montgomery
Alaska          Juneau
Arizona 	Phoenix
Arkansas 	Little Rock
California 	Sacramento
Colorado 	Denver
Connecticut 	Hartford
Delaware 	Dover
Florida 	Tallahassee
Georgia 	Atlanta
...