#!/usr/bin/perl
use strict;
use warnings;

my $in_fileName = "/Users/me/test.txt";
my $out_fileName = "/Users/me/test-out.txt";

my $infi;
my $oufi;
my @data_array;
my $line;
my $ctr;
my $txt1 = " Field:\t";

open $infi, "<" . $in_fileName or die $!;
open $oufi, ">" . $out_fileName or die $!;

while(<$infi>)
{
	$line = $_;
	chomp($line);
	@data_array = split(/\t/, $line);
	for ($ctr = length[@data_array]; $ctr >= 0; $ctr--) {
		print {*STDOUT} $txt1, $data_array[$ctr], "\t", $ctr + 1, "\t", $., "\n";
	}
	print {$oufi} "Record: ", $line,"\n";
}
close $oufi;
close $infi;