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my $Hash = {
    "A" => ["HYU"],
...
    "C" => [ "11", "09", "88", "2" ],
    "D" => [ "01", "11" ]
};

A,    B,    C,    D
HYU    TU6    11    01    
...
              88        
              2

use warnings;
use strict;
...
    }
    print $/;
}