use strict;
use warnings;

# Locate header: discard lines until we find 
# a line containing "-----"
while (<DATA>) {
    last if /-----/;
}

# Gather the headings
my @headings;
while (<DATA>) {
    last if /=====/;
    my @fields = split /%/;
    for my $i (0 .. $#fields) {
        $headings[$i] .= $fields[$i];
    }
}
print join(", ", @headings), "\n";

# Extract the data
while (<DATA>) {
    last if /-----/;
    my @fields = split /%/;
    print join(", ", @fields), "\n";
}