#!/usr/bin/env perl

use strict;
use warnings;

my %data;
while (<DATA>) {
    next if /ZIP/;
    chomp;
    my ($zip, $money, $date, $id) = split /\s*,\s*/;
    $data{$zip}{total} += $money;
    $data{$zip}{date}   = $date;
    $data{$zip}{id}     = $id;
}

my @dates;
for my $zip (keys %data) {
    push @dates, $data{$zip}{date} if exists $data{$zip}{date};
}

print "ZIP";
for (@dates) {print ",Total($_)"}
print ",ID\n";

for my $zip (keys %data) {
    print "$zip, ";
    for (@dates) {
        if ($data{$zip}{date} eq $_) {
            print "$data{$zip}{total},";
        }
        else {
            print "0,";
        }
    }
    print "$data{$zip}{id}\n";
}

__DATA__
ZIP, Money, Date, ID
12345, 200, 11062000, C1234
12345, 50, 11062000, C1234
67890, 50, 11072000, D5555