use Modern::Perl;
use IO::All -strict;
use List::MoreUtils qw /each_array/;

my @first_array = io('./first.txt')->chomp->slurp;
my @second_array= io('./second.txt')->chomp->slurp;

my $ea = each_array( @first_array, @second_array );
while ( my ( $first, $second ) = $ea->() ) {
    if ( $first ne $second ) {
        say 'Arrays differ at line ', $ea->('index');
        say "First:  $first";
        say "Second: $second";
        last;
    }
}