#title line - (skipped it with $nextUnless)
#title line - (skipped it with $nextUnless)
1 2 3
4 5 6
7 8 9

##</code><code>##

  for ($a=0; $a<=$#columns; $a++) {
      for ($b=0; $b<=$#columns; $b++) {
        print "$list[$a][$b] "; # for testing
      }
      print " \n";
   }  

##</code><code>##

for ($a=0; $a<=$#columns; $a++) {
    for ($b=0; $b<=$#columns; $b++) {
      $m_avrg[$a][$b] += $list[$a][$b];
     }
  }