use strict;
use warnings;
use File::Glob;
my @files = glob("C:/Wire/*.csv");
for my $file (@files) {
   open my $fh, '<', $file or die "can not open file $file: $!";
   while (<$fh>) {
      next if (substr($_,0,5) eq 'Debit');
      my $row6 = (split /,/)[6];
      print "{1100}02P N", $row6, "{1110}{1120}{1510}{1520}{3320}{3400}{3600}{4320}{5000}\n";
   }
   close $fh;
}