my @l_test = (1,2,3,4,5,6,7);
my $found;
foreach my $l_rec (@l_test) {
  $found++, next if $l_rec == 4;
  print $l_rec;
}
print qq{\nskipped 4\n} if $found;

##</code><code>##

my @l_test = (1,2,3,4,5,6,7);
my ($found, $bad);
foreach my $l_rec (@l_test) {
  $found++, next if $l_rec == 8;
  $bad++,   last if $l_rec > 10;
  print $l_rec;
}
die qq{8 found\n} if $found;
die qq{high number found\n} if $bad;