use File::Glob;

my @files = glob("C:/Wire/*.csv");
open OUTPUT, ">C:/Wire/WO.txt";

foreach my $x (@files) {      
    open FILE, $x;
while (<FILE>) {
    my @row = split(/,/, $_);
    next if (substr($_,0,5) =~ /Debit/) ;
    print "{1100}02P N" . $row[6] . "{1110}" . "{1120}" . "{1510}" . "{1520}" . "{3320}" . "{3400}" . "{3600}" . "{4320}" .
    "{5000}" . "\n";
    print OUTPUT "{1100}02P N" . $row[6] . "{1110}" . "{1120}" . "{1510}" . "{1520}" . "{3320}" . "{3400}" . "{3600}" . "{4320}" .
    "{5000}" . "\n"
    }
}