use strict;
use warnings;
use Data::Dumper;
use Fatal qw/ open close / ;

my $data = "accounts.txt";

open (DAT, $data) or die "\"$data\" not existed or can't be opened!\n";
my @accounts;  
my @transactionamount;
my @fields1 = (
	 'Type',
	'member number', 
	'Surname',
	'Firstname',
	'Job', 
	'Balance',
	);
my @fields2 = qw/Type TransactionAmount/;
my $fields1;
my $fields2;
my $values;
while (<DAT>) {
    chomp;
    my @values = split(/,/);
    my %entry = map { $fields1[$_] => $values[$_] } ( 0..$#fields1 );
    #print Dumper %entry;
    
    if ($entry{"Type"} eq 'B'){
    	my %transactionamount = map { $fields2[$_] => $values[$_] } ( 0..$#fields2 );
    push @transactionamount, \%transactionamount;
  }
      else {
  	  push @accounts, \%entry;
}
}
print Dumper @transactionamount;