open ( txtFileIn,  $ARGV[0] )  || die ("Could NOT open "  . $ARGV[0] . ".\n");  

@txtFileIn  = <txtFileIn>;

print scalar @txtFileIn ;
foreach $row (@txtFileIn)  {

    chomp($row);
    print "\n"  .  index ($row , '|');
   ($size, $item)  =  split /|/, $row;
   
   print  "\n**",$row,  $size,  $item ;
   chomp($size); 
   chomp($item);
   
   $cnt = $item =~  s/(\\)/$1/gi;
    
    
   $item .=  ('|' x $cnt ) . $item ;
   
       # print  "\n" ,  $size . $item,  $cnt;


}  #foreach row

close txtFileIn;

##</code><code>##

12
**     1.7 MB | Z: \PeachTree\Forms
12
**   601.3 KB | Z: \PeachTree\Reports
12
**   149.0 KB | Z: \PeachTree\Letters
12
**   593.4 MB | Z: \Marketing Department
12
**   425.4 MB | Z: \Marketing Department\Presentations
12
**    92.9 MB | Z: \Marketing Department\Other