for ( keys %{$payment{$check_number}} ) {
  my $numpayment = scalar ( keys %{$payment{$check_number}{$account}} );
  for ( keys %{$payment{$check_number}{$account} ) { 
    my $last_payment = 0;
    if ( ++$payment_count == $numpayments ) { $last_payment = 1 };
    if ( $last_payment == 1 ) {
      print "last record\n";
      print FH "\n";
    }

##</code><code>##

  if ( ++$payment_count == $numpayments )

##</code><code>##

  $payment_count++;
  if ( $payment_count == $numpayments )