...
    foreach my $field (sort @$field_order) {
        print "\t<TR>\n";
        print "\t\t<TH ALIGN=RIGHT>$field :</TH>\n";
        for my $i (0 .. $num_recs) {
            print "\t\t<TD ALIGN=LEFT>$records->[$i]->{$field}</TD>\n";

        }

        print "\t</TR>\n";
    }