use strict;
use warnings;

open (NEW, ">", "OUTPUT_COMMA.txt" ) or die "could not open:$!";
open (FILE, "<", "INPUT.txt") or die "could not open:$!";

	while (my $line = <FILE>)
	{
    		$line =~s/\s{3} +/,/g;   
    		print NEW $line;

}
close (FILE);
close (NEW)

##</code><code>##

12345   DOE,JOHN   $50.00   REFUND   COMPLETE
12345   DOE,JOHN   $25.00   DENIED   COMPLETE
12345   DOE,JOHN   $75.00            COMPLETE
12345   DOE,JOHN   $10.00   REFUND   COMPLETE

##</code><code>##

12345,DOE,JOHN,$50.00,REFUND,COMPLETE
12345,DOE,JOHN,$25.00,DENIED,COMPLETE
12345,DOE,JOHN,$75.00,,COMPLETE
12345,DOE,JOHN,$10.00,REFUND,COMPLETE

##</code><code>##

12345,DOE,JOHN,$50.00,REFUND,COMPLETE
12345,DOE,JOHN,$25.00,DENIED,COMPLETE
12345,DOE,JOHN,$75.00,COMPLETE
12345,DOE,JOHN,$10.00,REFUND,COMPLETE