#!/usr/local/bin/perl
use strict;

my $data = $ARGV[0];

# open file here

open(DATA, "$data") || die "cant open file for reading\n";

my %table;
my %rows;
my %cols;

for(<DATA>) {
  my($row,$col,$val) = split ',';
  $table{$row}{$col} = $val;
  $rows{$row}++;
  $cols{$col}++;
}

for my $col (sort keys %cols) {
  print "\t$col";
}
print "\n";

for my $row (sort keys %rows) {
  print "$row\t";
  for my $col (sort keys %cols) {
    print $table{$row}{$col} if defined $table{$row}{$col};
    print "\t";
  }
  print "\n";
}