use strict;
use warnings;

my @hdr;
my @val;

for (;;) {
   my $hdr_line_in = <DATA>;
   last unless defined $hdr_line_in;

   my $val_line_in = <DATA>;
   last unless defined $val_line_in;

   chomp($hdr_line_in, $val_line_in);

   while ($hdr_line_in =~ /(\S+)/g) {
      my $hdr  = lc($1);
      my $skip = $-[1];
      my $val  = $val_line_in =~ /^.{$skip}(\S*)/ ? $1 : '';
      push(@hdr, $hdr);
      push(@val, $val);
   }

   last unless defined <DATA>;
}

print(join(',', @hdr), "\n");
print(join(',', @val), "\n");

__DATA__
A1             
9198 

B1   C1                          D1       E1    F1     
23   232                                        233     

G1                               H1        I1     
2222                                       323