1. Read the first file line by line and keep the Alphabet (A) and its rest of the values(Rahul 30 27) in a hash with key/pair value.
2. Read the second file line by line and split the Alphabet and its value. 
3. Check if the alphabet in step 2 is available in hash formed in step 1.
    If yes, print the hash key, value and second file value in new file (third file).