#!/usr/bin/perl
# http://perlmonks.org/index.pl?node_id=775872

use strict;
use Data::Dumper;

my %record;
my @fields = qw( member_number Surname Firstname Job Balance );

my $type;
while (<DATA>) {
    if (/^A/) {
        my @cols = split( "," );
        $type = $cols[1];
        for (0..$#fields) {
            $record{$type}->{$fields[$_]} = $cols[$_];
        }
    }
    else {
        chomp;
        my $val = (split( "," ))[1];
        push( @{ $record{$type}->{"transactions"} }, $val );
    }
}
print Dumper \%record;
__DATA__
A,01,Newton,Issac,Physics, 5.6
B,144.56
B,1034.65
B,12.23
A,34,Einstein,Albert,Physics,12.22
B,2346.89
B,876.23
B,7656.81
B,745.21
B,25.63
B,89.56
B,7789.23