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#!/usr/bin/perl ... join(' ', zip_by { sum @_ } map [ split ], $2, $4) . "\n$3"/me; s/(.*\n)\K/ $1 =~ tr| \n|-|cr /e; printf scalar( ('%-11s' x 6 . "\n") x tr/\n// ), split;
Account Entity Unit Jan Feb Mar ------- ------ ---- --- --- --- Account01 Entity01 Unit01 12 15 18 Account02 Entity02 Unit02 10 11 12