my $encoded = encode_entities($line);
print "$encoded\n";

##</code><code>##

&#147;a&#148;

##</code><code>##


my $text;
{
  open my $fh, '<:utf8', 'utf8.txt';
  $text = <$fh>;
  close $fh;
}

my $encoded = encode_entities($text);
print "$encoded\n";

##</code><code>##

&ldquo;a&rdquo;