SQL & PL/SQL :: Assignment In Result In Decode Function

I have 3 tables.

Table 1 have 3 columns
ID, CUS_NAME, LOC
insert into table1 values (001,ABC,North);
insert into table1 values (002,DEF,South);
insert into table1 values (003,GHI,West);

Table 2 have 3 columns
ID, CUS_NAME, LOC
insert into table2 values (001,ABC,North);
insert into table1 values (002,DEF,East);
insert into table1 values (003,JKL,South);

Table 3 is Result_Tab table having 8 columns
ID, TAB1_CUS_NAME, TAB2_CUS_NAME, Cus_Name_Res, TAB1_CUS_LOC, TAB2_CUS_LOC, Cus_LOC_Res, Comment.

I have written two cursors which fetches data from both the tables and compares each data between each other and inserts the value into the result table.

the code is as follow:

Insert into Result_Tab values
(T1.ID, T1.Cus_Name, T2.Cus_Name, decode(T1.Cus_Name,T2.Cus_Name,'Y','N'),T1.LOC, T2.LOC, decode(T1.LOC,T2.LOC,'Y','N'),Null);

Now I want the resul as follows:
ID T1.N T2.N N_Res T1.L T2.L L_Res Comment
001 ABC ABC Y North North Y Null
002 DEF DEF Y South East N Loc
003 GHI JKL N West South N Name, Loc

Is there a way wherein i could capture the column names in decode function when it doesn't match, so that I can insert the same in the comment column.