open(C, "counter.txt") and $c = <C> and close C and $c++;
open(C, ">counter.txt") and print C $c and close C;

##</code><code>##

$fileno = int($c / 10);
$filename = "view" . $fileno . ".htm";
open(DASH,">>$filename"); 
print DASH "print the entry here";
close DASH

##</code><code>##

if (int($c / 10) == $fileno ) {
   # this is the first time we write to this
   # file, because $c is 10 or 20 or 30 or ...
   # link back to the one before

   print DASH "<a href=view" . ($fileno-1) . ".htm>Back</a>";
}

##</code><code>##

if ( $c % 10 == 9 ) {
   # this is the last time we write to this
   # file, because $c is 9 or 19 or 29 or 39 or ...
   # link on to the next one 

   print DASH "<a href=view" . ($fileno+1) . ".htm>Next</a>";
}