use strict;
use warnings;

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

	while (<FILE>) {
		$line = $_;
		$line .= ‘ ‘ x (280 – length($line)); #single space between the ‘ ‘
		($acct, $name, $ddte, $amt1, $amt2, #amt3, $can, $note, $ndte, $bar, $ins) = unpack(‘A10A50A8A10A10A10A8A30A8A8A8’, $line);
			Print NEW “\"$acct\",”;
			Print NEW “\”$name\”,”;
			Print NEW “$ddte,”;
			Print NEW “$amt1,”;
			Print NEW “$amt2,”;
			Print NEW “$amt3,”;
			Print NEW “\"$can\”,”;
			Print NEW “\"$note\”,”;
			Print NEW “$ndte,”;
			Print NEW “\"$bar\”,”;
			Print NEW “\"$ins\”,”;
			Print NEW "\n";
	}
close (FILE);
close (NEW)