A factory maintains separate attendance files for the workers who work in different shifts like morning, afternoon and night. Each attendance file contains id, name and address, so manager wants all the ids, names and addresses of workers who are working in morning and night shifts from files Morning.txt and Night.txt into a file called TwoShifts.txt. You are requested to write statements below in the provided space. (use set operations). 10 Marks Morning.txt 12212. Ahmed,alkhuwai 12213, Mohammed,alkh 12218,Khalifa, Alghubra 12219. Rahma.Alghubre TwoShifts.txt 12212.Ahmed,alkhuwair 12213.Mohammed,alkhuwair Night.txt 13212. Ali, Seeb 13213.Mohammed Alkhu 13218, Khalid, AISeeb 12219. Salma, Alghubra 12212.Ahmed,alkhuwair 12213.Mohammed.alkhu Display TwoShfts.txt Private Sub btn_TwoShifts_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles btn_TwoShifts.Click Write the code in the space provided below End Sub