$VAR1 = '12';
$VAR2 = [
          '01-01-1989,ABC,12,12000,300000,Finanance,BC'
    'January,60000'
        ];
$VAR3 = '13';
$VAR4 = [
          '01-01-1988,BCH,13,15000,400000,Manfacturing,CB'
      'Feburary,400000'
        ];
Can't use an undefined value as an ARRAY reference at