for ($i=0 ; $i < $lines; $i++) { $amount = $data[$i][3] * -1; print OUTFILE "some header information\n"; print OUTFILE "some more header info\n"; print OUTFILE "$data[$i][1]\t1350 Account\t$data[$i][3]\t$data[$i][0]\t$data[$i][4]\n"; print OUTFILE "$trnsid\tt$data[$i][1]\t2600Other:$data[$i][2]\t$amount\t$data[$i][0] $data[$i][4]\n"; }