use strict;

open FH, "foo" or die "Can't open: $!";
my @recs;
while (<FH>) {
    chomp;
    push @{$recs[int(($.-1) / 5)]}, $_;
}
close FH or die "Can't close: $!";

open FH, ">foo.new" or die "Can't open: $!";
for my $ref (@recs) {
    # break up the city, state, zip into 3 parts
    my($city, $state, $zip);
    if ($ref->[2] =~ /(.*?),\s(.*?)\s(.*)/) {
        ($city, $state, $zip) = ($1, $2, $3);
    }

    # join it all together into a pipe-separated
    # record, then write it out
    my $new = join "|", @{$ref}[0,1], $city, $state,
        $zip, @{$ref}[3,4];
    print FH $new, "\n";
}
close FH;