Hi,
there are many possible ways to do that, but the simplest would be to read one of the files into a hash (for example with the item as a key and the rest of the line as a value), and then to read the other file and construct your output from each line you read from the second file together with what you have stored into the hash from the first file.
This assumes, of course, that you've learned to use hashes. An alternative might be to sort both files and read them in parallel, but this is likely to be more difficult.