A X
     B Y
     C Z
     D X
     E X

##</code><code>##


use strict;
use warnings;

open(IN, "list.txt") or die;
chomp($line = <IN>);
($a, @ss) = split /\s+/, $line;
while (chomp($line = <IN>)) {
    ($aa, @prs) = split /\s+/, $line;
    for ($i=0; $i<@prs; $i++) {
$s{$aa}{$ss[$i]} = $prs[$i];
    }
}
close(IN);


##</code><code>##

      A  B  C  D

    A 0  0  0  0
    B 0  2  2  0
    C 0  2  2  0