A 5#####    8 Z  Axxxx xxxx, ANN            19793.43 02/02/2012 06/08/2012    32989.05
B 03######    S  JOxxx xxxx, ADxxx                  .00 xx/xx/xxxx                                             0
C 0             7  14## D xxxx ST #101              .00 02/08/2012 06/15/2012                                  NOV
D 0             U  MILWAUKEE, WI #####         32989.05 02/08/2012                                             3
E 3#####        MILWAUKEE WI                     .00            53214                                       12
F acctnum=508####8
A 50####    8 Z  ALLEN ,Nxxxxx                  75.00 05/27/2012 06/05/2012     1845.00
B 037######    E  Nxxxx ALLEN                     .00 09/xx/xxx 06/05/2012 MYT#######
C 734#######    S  15659 XXXX xxxxx                .00 06/06/2012 06/14/2012 MYT9#####                      NOV
D 0             C  TAYLOR,MI #####              1845.00 05/27/2012                      3                      3
E 37#####     S  TAYLOR MI                        .00            48180                3                      12
F acctnum=50#####
A 50#####    9 Z  Axxxx xxxxxx ,SUSETH        75.00 05/05/2012 05/15/2012     2045.00
B 0000000000    E  SUSE xxxxxxx RIxxx             .00 03/18/xxxx 05/15/2012 AJT9######
C 313######       440 xxx xxxx                     .00 05/16/2012 06/15/2012 AJT9#2######                      NOV
D 0             C  LINCOLN PARK,XX xx###        2045.00 05/05/2012                      1                      3
E 0             S  LINCOLN PARK XX                  .00            48146                1                      12
F acctnum=50#####

##</code><code>##


    0             S  LINCOLN PARK MI                  .00            48146                  1                      12

##</code><code>##

use strict;
use warnings;

my $vers    = q|1.5|;
my $letter = 'A';
#my $file   = qq(/var/adm/scripts/20121106_C1SA_174204.tmp);
my $file   = qq(/var/adm/scripts/tstin);
my ($acctnum,@acctnum);
open (my $f, "+<", $file) or die $!;
while (my $ln = (<$f>)) {
    #next if ($. == 1..88);
    next if $ln !~ /\s\s\s\s\d+.*/;
    next if $ln =~ /\A\w+|\cM\s\d+\.\d+.*/;
    substr($ln, 1,2) = "";
    substr($ln, 0,1) = $letter++;

    if ( $. % 5 == 1 ) {   ###-- every 5th line --###
        if ( substr($ln, 10, 4) =~ /\s+/ ) {
            substr($ln, 10, 4, "");
            $acctnum = substr($ln, 2, 10);
            push @acctnum, "F acctnum=$acctnum";
        }
    }

    ###-- 79/80 are the 2 spaces not needed --###
    if ( length(substr($ln, 79, 2)) > 1 || substr($ln, 79, 2) =~ /\s*/ ) {
        substr($ln, 79, 2, "");
        print $ln;
    }
    else {
        next;
    }
}