use strict;
my $source = 'c:\directory'; 
my $folders = 0;
my $files = 0;

opendir (SOURCE, $source) or die "Cannot open the source folder for reading: 
$!\n"; 

my $file; 
while (defined($file = readdir(SOURCE))){ 
 next if $file =~ /^\.{1,2}$/; 
 my $full_name = "$source/$file"; 
 if (-d $full_name){ 
  #my $full_name = "$source/$file"; 
  print qq($file);
  $folders++;
  print "\n";
  process($full_name); 
 }else{ 
  print qq($full_name$file);
  $files++;
  print "\n";
 } 
 #next; 

} 

closedir (SOURCE); 

# Subroutine to process subdirectory and list content. 

sub process{ 

my ($path, $file, @files, $file_full_path); 
 $path = shift; 
 opendir (SUBDIR, $path) or die "Cannot open the subfolder for reading: 
$!\n"; 

@files = sort grep {!/^\.{1,2}$/} readdir(SUBDIR); 
 closedir (SUBDIR); 

for (@files){ 
  $file_full_path = "$path/$_"; 

if (-d $_){ 
   print qq($_);
   $folders++;
   print "\n";
   process($_); 

    }else { 

    print qq($file_full_path); 
   $files++;
   print "\n";

    } 

} 

} 

print $folders;
print "\n";
print $files;